Chapter VII

Appeals and Revision

62. Appeals

(1) Any person objecting to any order or proceedings affecting him passed under the provisions of this Act by the prescribed authority may appeal to the prescribed appellate authority. (2) The appeal shall be preferred,

(a) in respect of an order of assessment, within thirty days from the date on which the notice of assessment, was served on the appellant, and

(b) in respect of any other order or proceedings within thirty days from the date on which the order was communicated to the appellant:

(3) The appellate authority may admit an appeal preferred after the period as aforesaid but within a further period of one hundred and eighty days, if it is satisfied that the appellant had sufficient cause for not preferring the appeal within that period.

(4) (a) No appeal against an order of assessment shall be entertained by the appellate authority unless it is accompanied by satisfactory proof of the payment of tax and and other amount not disputed in the appeal.

(b) The tax or other amount shall be paid in accordance with the order or proceedings against which an appeal has been preferred.

(c) (i) The appellate authority may, in its discretion, stay payment of one half of tax, if the appellant makes payment of the balance thirt percent of the tax along with the prescribed form of appeal.

(ii) Where any application made by an applicant for staying proceedings of recovery of any tax or other amount has not been disposed of by the Appellate Authority within a period of thirty days from the date of such application, it shall be deemed that the Appellate Authority has made an order staying proceedings of recovery of such tax or other amount subject to payment of thirty per cent of the tax and other amount disputed and furnishing of sufficient security to the satisfaction of the assessing authority in regard to the balance seventy per cent of such tax or amount within a further period of fifteen days.

(d) Where an order staying proceedings of recovery of any tax or other amount is passed in any proceedings relating to an appeal under sub-section (1), the appellate authority shall dispose of the appeal within a period of two hundred forty days from the date of such order.

(e) If such appeal is not so disposed of within the period specified in clause (d), the order of stay shall stand vacated after the expiry of the said period 1[and the Appellate Authority shall not make any further order staying proceedings of recovery of the said tax or other amount].

(5) The appeal shall be in the prescribed form and shall be verified in the prescribed manner.

Provided that the Commissioner may notify the website in which appeals shall be filed electronically ;

Provided further that a single appeals may be preferred against orders of assessment or reassessment or any other orders or preceedings, in respect of more than one tax period of any financial year.  

(6) In disposing of an appeal, the appellate authority may, after giving the appellant a reasonable opportunity of being heard,

(a) in the case of an order of assessment or penalty:

(i) confirm, reduce or enhance the assessment including any part thereof whether or not such part is objected to in the appeal;

(ii) pass such other orders as it may think fit; and

(b) in the case of any other order, or proceedings confirm, cancel or vary such order.

(6A) (i) In disposing of an appeal before it, the appellate authority shall not remand the case to make fresh assessment or fresh order, but shall proceed to dispose of the appeal on its merit, as it deems fit, if necessary by taking additional evidence.

(ii) The appellate authority shall pass an order by disposing of an appeal, within a period of ninety days from the date on which the hearing of the case was concluded.

(7) Every order passed on appeal under this Section shall, subject to the provisions of Sections 63 to 67, be final.