Appeals under Equalisation Levy [ Section 174 & 175, Finance Act 2016 ]

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..... An assessee or e-commerce operator aggrieved by an order imposing penalty under this Chapter, may appeal to the Commissioner of Income-tax (Appeals) within a period of 30 days from the date of receipt of the order of the Assessing Officer. Fee for filing appeal An appeal shall be in Form 3 and verified in manner as may be prescribed and shall b .....

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..... r e- commerce operator or CIT may file appeal to ITAT against an order passed by Commissioner (Appeals) u/s 174 An assessee or e-commerce operator aggrieved by an order made by the Commissioner of Income-tax (Appeals) under section 174 may appeal to the Appellate Tribunal against such order. The Commissioner of Income-tax may, if he objects to any order passed by the Commis .....

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..... he form of verification appended thereto shall be signed by the person specified in Form No.4, as applicable to the assessee or e-commerce operator, as the case may be. [ Rule 9 of Equalisation Levy Rules, 2016 ] Provisions of the IT Act, 1961 applicable in case of such appeals Where an appeal has been filed before the Appellate Tribunal under section 1 .....

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