Appeals and Revisions Chapter- 18
(b) in any other case Rs. 5 ,000 in case of a company and Rs.2,500 in other cases; and(f) be lodged with the Commissioner Inland Revenue (Appeals) within 30 days from the date of
receipt of assessment order. However the Commissioner Inland Revenue (Appeals) on an
application in writing by the appellant may admit an appeal after the expiration of 30 days on
satisfaction that the appellant has reasonable grounds for such delay in filing of appeal.1.2 The following additional information/ documents are also required to be furnished under the
ITR, 2002
(i) The appeal should be accompanied by the notice of demand (in original) and the copy of the
assessment appealed against.
(ii) A true copy of the form of appeal has been sent by registered post/acknowledgement
due/courier service or delivered to the concerned officer personally.The Board has prescribed in detail the procedure for online filing of appeal before the CIR (Appeals)
through Rule 76 to 76O of the Income Tax Rules, 2002.- Procedure in appeal [Section 128]
The Commissioner Inland Revenue (Appeals):
(1) shall give notice of the day fixed for the hearing of the appeal to the appellant and to the
Commissioner Inland Revenue against whose order the appeal has been made. Where in a
particular case, the Commissioner Inland Revenue (Appeals) is of the opinion that the recovery of
tax levied under this Ordinance, shall cause undue hardship to the taxpayer, he, after affording
opportunity of being heard to the Commissioner Inland Revenue against whose order appeal has
been made, may stay the recovery of such tax for a period not exceeding 30 days in aggregate.
(2) after affording opportunity of being heard to the Commissioner against whose order appeal has
been made, may stay the recovery of such tax for a further period of thirty days, provided that the
order on appeal shall passed within the said period of thirty days.
(3) may adjourn the hearing of the appeal from time to time.(4) may, before the hearing of an appeal, allow an appellant to file any new ground of appeal not
specified in the grounds of appeal already filed by the appellant on satisfaction that the omission
of the ground appeal was not wilful or unreasonable.
(5) may, before disposing of an appeal, call for such particulars and enquiry with respect of the
matters arising in the appeal.(6) shall not admit any documentary material or evidence which was not produced during the
assessment unless he is satisfied that the appellant has reasonable grounds for not producing
such material or evidence.- Decision in appeal [Section 129]
(1) In disposing of an appeal the Commissioner Inland Revenue (Appeals) -may make an order to confirm, modify or annul the assessment order after examining the
evidence furnished to him; or
(2) 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 being heard.
(3) as soon as practicable after deciding an appeal shall specify in the order the amount of tax
upheld and serve his order on the appellant and the Commissioner Inland Revenue. However
such order shall be passed not later than 120 days from the date of filing of appeal or within
an extended period of 60 days on reasons to be recorded in writing.3A. Appellate Tribunal [Section 1 30 ]
There shall be established an Appellate Tribunal to be called the Appellate Tribunal Inland
Revenue (ATIR) to exercise the powers and perform the functions conferred on the ATIR by this
Act.