Appeals to the Appellate Tribunal
21 Appeals to the Appellate Tribunal.
22 253. (1) Any assessee aggrieved by any of the following orders may appeal to the Appellate Tribunal against such order—
( a) an order passed by a 23 [Deputy Commissioner (Appeals)] 24 [or, as the case may be, a Commissioner (Appeals)] under 25[***] 26 [section 154], 27[***]section 250, 28 [section 271, section 271A or section 272A]; or
( c) an order passed by a Commissioner under section 263 30[or under section 272A] 31 [***] or an order passed by him under section 154 amending his order under section 263] 32[or an order passed by a Chief Commissioner or a Director General or a Director under section 272A.]
(2) The Commissioner may, if he objects to any order passed by a 33 [Deputy Commissioner (Appeals)] 34[or, as the case may be, a Commissioner (Appeals)] under 35 [section 154] or section 250, direct the 36 [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 sixty days of the date on which the order sought to be appealed against is communicated to the assessee or to the Commissioner, as the case may be.
(4) The 36a[Assessing] Officer or the assessee, as the case may be, on receipt of notice that an appeal against the order of the 36b[Deputy Commissioner (Appeals)] 36c[or, as the case may be, the Commissioner (Appeals)] has been preferred under sub-section (1) or sub-section (2) by the other party, may, notwithstanding that he may not have appealed against such order or any part thereof, within thirty days of the receipt of the notice, file a memorandum of cross-objections, verified in the prescribed manner, against any part of the order of the 36b[Deputy Commissioner (Appeals)] 36c[or, as the case may be, the Commissioner (Appeals)], and such memorandum shall be disposed of by the Appellate Tribunal as if it were an appeal presented within the 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 relevant period referred to in sub-section (3) or sub-section (4), if it is satisfied that there was sufficient cause for not presenting it within that period.
37 [(6) An appeal to the Appellate Tribunal shall be in the prescribed form and shall be verified in the prescribed manner and shall, in the case of an appeal made on or after the 1st day of June, 1992, irrespective of the date of initiation of the assessment proceedings relating thereto, be accompanied by a fee of,—
( a) where the total income of the assessee as computed by the Assessing Officer in the case to which the appeal relates is one lakh rupees or less, two hundred and fifty rupees;
( b) where the total income of the assessee computed as aforesaid in the case to which the appeal relates is more than one lakh rupees, one thousand and five hundred rupees :
Provided that no such fee shall be payable in the case of an appeal referred to in sub-section (2) or a memorandum of cross-objections referred to in sub-section (4).]