Appeal to the Appellate Tribunal Inland Revenue
Second appeal against the Commissioner (Appeals) order, by you or the department.
When this applies
You or the Commissioner object to the order of the Commissioner (Appeals).
Time limits, fees and sections
| Item | Rule | Section |
|---|---|---|
| Time limit | 60 days | s.131(2)(d) |
| From | Service of the Commissioner (Appeals) order | s.131(2)(d) |
| Fee | Rs 2,000 (company Rs 5,000) | s.131(3) |
| Late filing | Admitted if prevented by sufficient cause | s.131(4) |
| Recovery | Tax remains payable unless the Tribunal stays it | s.131(5) |
Step-by-step procedure
The section of law behind each step is shown beside it.
- 1Review the CIR(A) orders.129
Identify findings to challenge, including any ruled against the department.
- 2Prepare the memorandums.131(2)
Prescribed form, verified, with grounds.
- 3Pay the fees.131(3)
Rs 2,000, or Rs 5,000 for a company.
- 4File within 60 dayss.131(2)(d)
With the orders below and the fee challan.
- 5Stay applications.131(5)
If recovery is pressed.
- 6Hearing and orders.132
Bench hears both sides and passes its order.
- 7Next steps.133
Question of law: reference to the High Court within 90 days.
Documents to prepare
- Commissioner (Appeals) order
- Original assessment order
- Grounds and paper book of evidence
- Fee challan
Practical tips
- The Tribunal decides facts and law; it's usually the last forum on facts