253 Income Tax Act - Appeals to the Appellate Tribunal

Section 253 of Income Tax Act 1961 - Appeals to the Appellate Tribunal

(1) Any assessee aggrieved by any of the following orders may appeal to the Appellate Tribunal against such order

(a) an order passed by 1 an 2 Deputy Commissioner (Appeals) 3 before the 1st day of October, 1998 or, as the case may be, a Commissioner (Appeals) under4 *** 5 section 154, 6 *** section 250, 7 section 270A 8 , section 271, section 271A 9 , section 271J or section 272A; or

10(b) an order passed by an Assessing Officer under clause (c) of section 158BC, in respect of search initiated under section 132 or books of account, other documents or any assets requisitioned under section 132A, after the 30th day of June, 1995, but before the 1st day of January, 1997; or

11(ba) an order passed by an Assessing Officer under sub-section (1) of section 115VZC; or

(c) 12an order passed by a 13Principal Commissioner or Commissioner 14under section 12AA or under clause (vi) of sub-section (5) of section 80G or under section 263 7 or under section 270A 15or under section 271 16or under section 272A 5 17*** or an order passed by him under section 154 amending his order under section 263 18or an order passed by a 19Principal Chief Commissioner or Chief Commissioner or a 20Principal Director General or Director General or a 21 22Principal Director or Director under section 272A; or

23(d) an order passed by an Assessing Officer under sub-section (3), of section 143 or 24section 147 or section 153A or section 153C in pursuance of the directions of the Dispute Resolution Panel or an order passed under section 154 in respect of such order;
25(e) an order passed by an Assessing Officer under sub-section (3) of section 143 or section 147 or section 153A or section 153C with the approval of the 13 Principal Commissioner or Commissioner as referred to in sub-section (12) of section 144BA or an order passed under section 154 or section 155 in respect of such order;

26(f) an order passed by the prescribed authority under 27sub-clause (iv) or sub-clause (v) or sub-clause (vi) or sub-clause (via) of clause (23C) of section 10.

(2) The 27 Principal Commissioner or Commissioner may, if he objects to any order passed by 28 an 29 Deputy Commissioner (Appeals) 30 before the 1st day of October, 1998 or, as the case may be, a Commissioner (Appeals) under 31 section 154 or section 250, direct the 32 Assessing Officer to appeal to the Appellate Tribunal against the order.

33 * * * * *

(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 27 Principal Commissioner or Commissioner, as the case may be:
34 Provided that in respect of any appeal under clause (b) of sub-section (1), this sub-section shall have effect as if for the words sixty days, the words thirty days had been substituted. 35 * * * * *

36(4) The Assessing Officer or the assessee, as the case may be, on receipt of notice that an appeal against the order of 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 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 October, 1998, 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 hundred thousand rupees or less, five hundred rupees,

(b) where the total income of the assessee, computed as aforesaid, in the case to which the appeal relates is more than one hundred thousand rupees but not more than two hundred thousand rupees, one thousand five hundred rupees,

(c) where the total income of the assessee, computed as aforesaid, in the case to which the appeal relates is more than two hundred thousand rupees, one per cent of the assessed income, subject to a maximum of ten thousand rupees,

38(d) where the subject matter of an appeal relates to any matter, other than those specified in clauses (a), (b) and (c), five hundred rupees:

39Provided that no fee shall be payable in the case of an appeal referred to in sub-section (2), or,

sub-section (2A) as it stood before its amendment by the Finance Act, 2016, or, a memorandum of cross objections referred to in sub-section (4).

(7) An application for stay of demand shall be accompanied by a fee of five hundred rupees.
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1. Subs. by Act 29 of 1977, s. 39 and the Fifth Schedule, for an Appellate Assistant Commissioner (w.e.f. 10-7-1978).
2. Subs. by Act 4 of 1988, s. 2, for Appellate Assistant Commissioner (w.e.f. 1-4-1988).
3. Ins. by Act 21 of 1998, s. 52 (w.e.f. 1-10-1998).
4. The words, brackets and figures sub-section (2) of section 131 omitted by Act 3 of 1989, s. 46 (w.e.f. 1-4-1989).
5. Ins. by Act 31 of 1964, s. 12 (w.e.f. 6-10-1964).
6. The word, figures and letters section 246A, omitted by Act 3 of 1989, s. 95 (w.e.f. 1-4-1989). Earlier the quoted expression portion inserted byAct 4 of 1988, s. 126 (w.e.f. 1-4-1989).
7. Ins. by Act 28 of 2016, s. 95 (w.e.f. 1-4-2017).
8. Subs. by Act 41 of 1975, s. 60, for or section 271 (w.e.f. 1-4-1976).
9. Ins. by Act 13 of 2018, s. 52 (w.e.f. 1-4-2018).
10. Subs. by Act 14 of 1997, s. 9, for clause (b) (w.e.f. 1-1-1997). Earlier the clause (b) was inserted by Act 22 of 1995, s. 45 (w.e.f. 1-7-1995).
11. Ins. by Act 23 of 2004, s. 54 (w.e.f. 1-10-2004).
12. Subs. by Act 27 of 1999, s. 85, for an order passed by a Commissioner under section 263 (w.e.f. 1-6-1999).
13. Subs. by Act 25 of 2014, s. 4, for Commissioner (w.r.e.f. 1-6-2013).
14. Subs. by Act 22 of 2007, s. 74, for under section 12AA (w.e.f. 1-6-2007).
15 Ins. by Act 20 of 2002, s. 98 (w.e.f. 1-6-2002).
16. Ins. by Act 41 of 1975, s. 60 (w.e.f. 1-4-1976).
17. The words or under section 285A omitted by Act 26 of 1988, s.54 (w.e.f. 1-4-1988).
18. Ins. by Act 3 of 1989, s. 46 (w.e.f. 1-4-1989).
19. Subs. by Act 25 of 2014, s. 4, for Chief Commissioner (w.r.e.f. 1-6-2013).
20. Subs. by s. 4, ibid.,for Director General (w.r.e.f. 1-6-2013).
21. Subs. by Act 33 of 2009, s. 73, for Director under section 272A. (w.e.f. 1-10-2009).
22. Subs. by Act 25 of 2014, s. 4, for Director (w.r.e.f. 1-6-2013).
23Ins. by Act 33 of 2009, s. 73 (w.e.f. 1-10-2009).
24. Subs. by Act 23 of 2012, s. 95, for section 147 (w.e.f. 1-10-2009).
25. Ins. by Act 17 of 2013, s. 57 (w.e.f. 1-4-2016). Earlier clause (e) was omitted by Act 17 of 2013, s. 57 (w.e.f. 1-4-2016)
which was inserted by Act 23 of 2012, s. 95 (w.e.f. 1-4-2013).
26. Ins. by Act 20 of 2015, s. 65 (w.e.f. 1-6-2015).
27. Ins. by Act 7 of 2017, s. 83 (w.e.f. 1-4-2017).
28. Subs. by Act 25 of 2014, s. 4, for Commissioner (w.r.e.f. 1-6-2013).
29. Subs. by Act 29 of 1977, s. 39 and the Fifth Schedule, for an Appellate Assistant Commissioner (w.e.f. 10-7-1978).
30. Subs. by Act 4 of 1988, s. 2, for Appellate Assistant Commissioner (w.e.f. 1-4-1988).
31. Ins. by Act 21 of 1998, s. 52 (w.e.f. 1-10-1998).
32. Ins. by Act 31 of 1964, s. 12 (w.e.f. 6-10-1964).
33 Subs. by Act 4 of 1988, s. 2, for Income-tax Officer (w.e.f. 1-4-1988).
34. Sub-section (2A) omitted by Act 28 of 2016, s. 95 (w.e.f. 1-6-2016).
35 Ins. by Act 22 of 1995, s. 45 (w.e.f. 1-7-1995).
36. Sub-section (3A) omitted by Act 28 of 2016, s. 95 (w.e.f. 1-6-2016).
37. Subs. by s. 95, ibid.,for sub-section (4) (w.e.f. 1-6-2016).
38. Subs. by Act 21 of 1998, s. 52, for sub-section (6) (w.e.f. 1-10-1998).
39. Ins. by Act 27 of 1999, s. 85 (w.e.f. 1-6-1999).
40. Subs. by Act 28 of 2016, s. 95, for the proviso (w.r.e.f. 1-7-2012)