Section 175 - Appeal to Appellate Tribunal. - Finance Act, 2016

Appeal to Appellate Tribunal. 175 . (1) An 1 [ assessee or e-commerce operator ] aggrieved by an order made by the Commissioner of Income-tax (Appeals) under section 174 may appeal to the Appellate Tribunal against such order. (2) The Commissioner of Income-tax may, if he objects to any order passed by the Commissioner of Income-tax (Appeals) under section 174, direct the Assessing Officer to appeal to the Appellate Tribunal against such order. (3) An appeal under sub-section (1) or sub-section (2) shall be filed within sixty days from the date on which the order sought to be appealed against is received by the 2 [ assessee or e-commerce operator ] or by the Commissioner of Income-tax, as the case may be. (4) An appeal under sub-section (1) or sub-section (2) shall be in such form and verified in such manner as may be prescribed and, in the case of an appeal filed under sub-section (1), it shall be accompanied by a fee of one thousand rupees. (5) Where an appeal has been filed before the Appellate Tribunal under sub-section (1) or sub-section (2), the provisions of sections 253 to 255 of the Income-tax Act shall, as far as may be, apply to such appeal. ****************** NOTES:- 1. Substituted vide Finance Act, 2020 dated 27-03-2020 before it was read as assessee 2. Substituted vide Finance Act, 2020 dated 27-03-2020 before it was read as assessee