Appeals to Appellate Tribunal.

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..... of this Act, may appeal to the Appellate Tribunal against such order. (2) The Principal Commissioner or the Commissioner may, if he objects to any order passed by the Commissioner (Appeals) under any provision of this Act, direct the Assessing Officer to appeal to the Appellate Tribunal against the order. (3) Every appeal under sub-section (1) or sub-section (2) shall be filed within a perio .....

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..... time specified in sub-section (3). (5) The Appellate Tribunal may admit an appeal or permit the filing of a memorandum of cross-objections after the expiry of the period referred to in sub-section (3) or sub-section (4), if - (a) it is satisfied that there was sufficient cause for not presenting it within that period; and (b) the delay in filing the appeal does not exceed a period of one .....

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..... appeal to the Appellate Tribunal against such order. Similarly, the Principal Commissioner or the Commissioner may, if he objects to any order passed by the Commissioner (Appeals) direct the Assessing Officer to appeal to the Appellate Tribunal against the order. It further provides that every appeal shall be filed within the time period specified therein and allows the respondent to file a .....

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