Chapter VII
Appealsand Revision
62. Appeals
(1) Any person objecting to any order or proceedingsaffecting him passed under the provisions of this Act by the prescribedauthority 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 thedate on which the notice of assessment, was served on theappellant, and
(b) in respect of any other order or proceedings within thirty daysfrom the date on which the order was communicated to theappellant:
(3) The appellate authority may admit an appeal preferred after the periodas aforesaid but within a further period of one hundred and eighty days, if itis satisfied that the appellant had sufficient cause for not preferring theappeal within that period.
(4) (a) No appeal against an order of assessment shall be entertainedby the appellate authority unless it is accompanied bysatisfactory proof of the payment of tax and and other amount not disputedin the appeal.
(b) The tax or other amount shall be paid in accordance with theorder or proceedings against which an appeal has beenpreferred.
(c) (i) The appellate authority may, in its discretion, stay payment ofone 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 orother amount is passed in any proceedings relating to an appealunder sub-section (1), the appellate authority shall dispose of theappeal within a period of two hundred forty days from the dateof 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 inthe 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, aftergiving 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 anypart thereof whether or not such part is objected to in theappeal;
(ii) pass such other orders as it may think fit; and
(b) in the case of any other order, or proceedings confirm, cancelor vary such order.
(6A) (i) In disposing of an appeal before it, the appellate authorityshall not remand the case to make fresh assessment or fresh order, butshall proceed to dispose of the appeal on its merit, as it deems fit, ifnecessary by taking additional evidence.
(ii) The appellate authority shall pass an order by disposing of anappeal, within a period of ninety days from the date on which the hearing ofthe case was concluded.
(7) Every order passed on appeal under this Section shall, subject tothe provisions of Sections 63 to 67, be final.