APPEAL TO COMMISSIONER INLAND REVENUE

APPEALS

127. Appeal to the Commissioner (Appeals).

REASON OF APPEAL.

If any taxpayer is not satisfied with any order passed by a Commissioner inland revenue or taxation Officer of Inland Revenue, he may prefer an appeal to the Commissioner (Appeals) only against appealable orders.

CONDITION

If a taxpayer wants to file an  appeal  against an order of assessment he must pay the amount of  tax liability admitted by him in his return of income.

MANNER OF APPEAL

An appeal  shall —

(a)        be in the prescribed form;

(b)        be verified in the prescribed manner;

(c)        state precisely the grounds upon which the appeal is made;

(d)        be accompanied by the prescribed fee  and

(e)        be lodged with the Commissioner (Appeals) within the time set out.

PRESCRIBED FEE

The prescribed fee shall be

(a)        in the case of an appeal against an assessment, one thousand rupees or

(b)        in any other case —

(i)         where the appellant is a company, one thousand rupees; or

(ii)         where the appellant is not a company, two hundred rupees.

TIME ALLOWED

An appeal shall be filed to the Commissioner inland revenue (Appeals) within thirty days of the receipt of appealable orders. The Commissioner (Appeals) may, admit an appeal after thirty days if the Commissioner (Appeals) is satisfied that the appellant was prevented by sufficient cause from lodging the appeal within that period.

 Procedure in appeal.

The Commissioner (Appeals) shall give notice of the day fixed for the hearing of the appeal to the appellant and to the Commissioner against whose order the appeal has been made.

If in a particular case, the Commissioner (Appeals) is of the opinion that the recovery of tax shall cause undue hardship to the taxpayer, he may stay the recovery of such tax for a period of thirty days.

The Commissioner (Appeals) may allow an appellant to file any new ground of appeal if the Commissioner (Appeals) is satisfied that the omission of the ground from the appeal was not willful or unreasonable.

The Commissioner (Appeals) may call for any details related to the  appeal or order to make further enquiry.

 Decision in appeal.

(1)  In disposing of an appeal lodged  the Commissioner (Appeals) may –

(a)        make an order to confirm, modify or annul the assessment order after examining such evidence as required by him respecting the matters arising in appeal or causing such further enquires to be made as he deems fit; or]

(b)        in any other case, make such order as the Commissioner (Appeals) thinks fit.

The Commissioner (Appeals) shall not increase the amount of any assessment order or decrease the amount of any refund unless the appellant has been given a reasonable opportunity of showing cause against

such increase or decrease.

As soon as practicable after deciding an appeal, the Commissioner (Appeals) shall serve his order on the appellant and the Commissioner