Section 253 - Appeals to the Appellate Tribunal - Income-tax Act, 1961

Appeals to the Appellate Tribunal. 253. (1) Any assessee aggrieved by any of the following orders may appeal to the Appellate Tribunal against such order- ( a ) an order passed by a 1 [Deputy Commissioner (Appeals)] 2 [before the 1st day of October, 1998] 3 [or, as the case may be, a Commissioner (Appeals)] under 4 [***] 5 [section 154], 58 [ section 158BFA, ] 6 [***] section 250, 39 [section 270A,] 7 [section 271, section 271A 51 [ section 271AAB, section 271AAC, section 271AAD, ] 45 [, section 271J] or section 272A]; or 52 [ (aa) an order passed by a Joint Commissioner (Appeals) under section 154, section 250, section 270A, section 271, section 271A, section 271AAC, section 271AAD or section 271J; or ] 8 [( b ) an order passed by an Assessing Officer under clause ( c ) of section 158BC, in respect of search initiated under section 132 or books of account, other documents or any assets requisitioned under section 132A, after the 30th day of June, 1995, but before the 1st day of January, 1997; or] 9 [( ba ) an order passed by an Assessing Officer under sub-section (1) of section 115VZC; or] 53 [ (c) an order passed by, (i) a Principal Commissioner or Commissioner under section 12AA or section 12AB or under clause (vi) of sub-section (5) of section 80G or under section 263 or under section 270A or under section 271 or under section 272A or an order passed by him under section 154 amending any such order; or (ii) a Principal Chief Commissioner or Chief Commissioner or a Principal Director General or Director General or a Principal Director or Director under section 263 or under section 272A or an order passed by him under section 154 amending any such order; or ] 30 [(d) an order passed by an Assessing Officer under sub-section (3) of section143 or 31 [ section 147 or section 153A or section 153C ] in pursuance of the directions of the Dispute Resolution Panel or an order passed under section 154 in respect of such order.] 35 [***] 36 [(e) an order passed by an Assessing Officer under sub-section (3) of section 143 or section 147 or section 153A or section 153C with the approval of the 37 [Principal Commissioner or] Commissioner as referred to in sub-section (12) of section 144BA or an order passed under section 154 or section 155 in respect of such order.] 38 [(f) an order passed by the prescribed authority under 44 [ sub-clause (iv) or sub- clause (v) or ] sub-clause (vi) or sub-clause (via) of clause (23C) of section 10.] (2) The 37 [Principal Commissioner or] Commissioner may, if he objects to any order passed by a 16 [Deputy Commissioner (Appeals)] 17 [before the 1st day of October, 1998] 18 [or, as the case may be, a 54 [ the Joint Commissioner (Appeals) or the Commissioner (Appeals) ] ] under 19 [section 154 or] section 250, direct the 20 [Assessing] Officer to appeal to the Appellate Tribunal against the order. 41 [ (2A) *** ] (3) Every appeal under sub-section (1) or sub-section (2) shall be filed within 59 [ two months from the end of the month in ] which the order sought to be appealed against is communicated to the assessee or to the 37 [Principal Commissioner or] Commissioner, as the case may be : 21 [ Provided that in respect of any appeal under clause ( b ) of sub-section (1), this sub-section shall have effect as if for the words sixty days , the words thirty days had been substituted.] ] 41 [ (3A) *** ] 42 [ (4) The Assessing Officer or the assessee, as the case may be, on receipt of notice that an appeal 55 [ against an order ] , has been preferred under sub-section (1) or sub-section (2) by the other party, may, notwithstanding that he may not have appealed against such order or any part thereof, within thirty days of the receipt of the notice, file a memorandum of cross-objections, verified in the prescribed manner, against 56 [ any part of such order ] , and such memorandum shall be disposed of by the Appellate Tribunal as if it were an appeal presented within the time specified in sub-section (3). ] (5) The Appellate Tribunal may admit an appeal or permit the filing of a memorandum of cross-objections after the expiry of the relevant period referred to in sub-section (3) or sub-section (4), if it is satisfied that there was sufficient cause for not presenting it within that period. 27 [(6) An appeal to the Appellate Tribunal shall be in the prescribed form and shall be verified in the prescribed manner and shall, in the case of an appeal made, on or after the 1st day of October, 1998, irrespective of the date of initiation of the assessment proceedings relating thereto, be accompanied by a fee of,- ( a ) where the total income of the assessee as computed by the Assessing Officer, in the case to which the appeal relates, is one hundred thousand rupees or less, five hundred rupees, ( b ) where the total income of the assessee, computed as aforesaid, in the case to which the appeal relates is more than one hundred thousand rupees but not more than two hundred thousand rupees, one thousand five hundred rupees, ( c ) where the total income of the assessee, computed as aforesaid, in the case to which the appeal relates is more than two hundred thousand rupees, one per cent of the assessed income, subject to a maximum of ten thousand rupees, 28 [( d ) where the subject matter of an appeal relates to any matter, other than those specified in clauses ( a ), ( b ) and ( c ), five hundred rupees:] 43 [ Provided that no fee shall be payable in the case of an appeal referred to in sub-section (2), or, sub-section (2A) as it stood before its amendment by the Finance Act, 2016, or, a memorandum of cross objections referred to in subsection (4).] (7) An application for stay of demand shall be accompanied by a fee of five hundred rupees.] 49 [ (8) The Central Government may make a scheme, by notification in the Official Gazette, for the purposes of appeal to the Appellate Tribunal under sub-section (2), so as to impart greater efficiency, transparency and accountability by- (a) optimising utilisation of the resources through economies of scale and functional specialisation; (b) introducing a team-based mechanism for appeal to the Appellate Tribunal, with dynamic jurisdiction. (9) The Central Government may, for the purpose of giving effect to the scheme made under sub-section (8), by notification in the Official Gazette, direct that any of the provisions of this Act shall not apply or shall apply with such exceptions, modifications and adaptations as may be specified in the notification: Provided that no direction shall be issued after the 31st day of March, 57 [ 2025 ] . (10) Every notification issued under sub-section (8) and sub-section (9) shall, as soon as may be after the notification is issued, be laid before each House of Parliament. ] ******************** Notes :- 1. Substituted for Appellate Assistant Commissioner by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988. 2. Inserted by the Finance (No. 2) Act, 1998, w.e.f. 1-10-1998. 3. Inserted by the Finance (No. 2) Act, 1977, w.e.f. 10-7-1978. 4. sub-section (2) of section 131, omitted by the Direct Tax Laws (Amendment) Act, 1989, w.e.f. 1-4-1989. 5. Inserted by the Direct Taxes (Amendment) Act, 1964, w.e.f. 6-10-1964. 6. section 246A, omitted by the Direct Tax Laws (Amendment) Act, 1989, w.e.f. 1-4-1989. Earlier, it was inserted by the Direct Tax Laws (Amendment) Act, 1987, with effect from the same date. 7. Substituted for or section 271 by the Taxation Laws (Amendment) Act, 1975, w.e.f. 1-4-1976. 8. Substituted by the Income-tax (Amendment) Act, 1997, w.e.f. 1-1-1997. Prior to its substitution, clause (b), as inserted by the Finance Act, 1995, w.e.f. 1-7-1995, read as under : (b) an order passed by an Assessing Officer under clause (c) of section 158BC; or Earlier clause (b) was amended by the Direct Taxes (Amendment) Act, 1964, w.e.f. 6-10-1964, the Taxation Laws (Amendment) Act, 1975, w.e.f. 1-4-1976, the Finance (No. 2) Act, 1977, w.e.f. 10-7-1978 and later on omitted by the Taxation Laws (Amendment) Act, 1984, w.e.f. 1-10-1984. 9. Inserted by the Finance (No. 2) Act, 2004, w.e.f. 1-10-2004. 10. Inserted by the Finance Act, 1999, w.e.f. 1-6-1999. 11. Inserted by the Finance Act, 2007, w.e.f. 1-6-2007. 12. Inserted by the Finance Act, 2002, w.e.f. 1-6-2002. 13. Inserted by the Taxation Laws (Amendment) Act, 1975, w.e.f. 1-4-1976. 14. or under section 285A omitted by the Finance Act, 1988, w.e.f. 1-4-1988. Omitted words were earlier inserted by the Direct Taxes (Amendment) Act, 1964, w.e.f. 6-10-1964. 15. Inserted by the Direct Tax Laws (Amendment) Act, 1989, w.e.f. 1-4-1989. 16. Substituted for Appellate Assistant Commissioner by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988. 17. Inserted by the Finance (No. 2) Act, 1998, w.e.f. 1-10-1998. 18. Inserted by the Finance (No. 2) Act, 1977, w.e.f. 10-7-1978. 19. Inserted by the Direct Taxes (Amendment) Act, 1964, w.e.f. 6-10-1964. 20. Substituted for Income-tax by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988. 21. Inserted by the Finance Act, 1995, w.e.f. 1-7-1995. 22. Substituted for Income-tax by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988. 23. Substituted for Appellate Assistant Commissioner by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988. 24. Inserted by the Finance (No. 2) Act, 1977, w.e.f. 10-7-1978. 25. Substituted for Appellate Assistant Commissioner by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988. 26. Inserted by the Finance (No. 2) Act, 1977, w.e.f. 10-7-1978. 27. Substituted for sub-section (6) by the Finance (No. 2) Act, 1998, w.e.f. 1-10-1998. Prior to its substitution, sub-section (6), as amended by the Taxation Laws (Amendment) Act, 1970, w.e.f. 1-4-1971, the Finance Act, 1981, w.e.f. 1-6-1981 and the Finance Act, 1992, w.e.f. 1-6-1992 and later on substituted by the Finance Act, 1993, w.r.e.f. 1-6-1992, read as under : (6) An appeal to the Appellate Tribunal shall be in the prescribed form and shall be verified in the prescribed manner and shall, in the case of an appeal made on or after the 1st day of June, 1992, irrespective of the date of initiation of the assessment proceedings relating thereto, be accompanied by a fee of,- (a) where the total income of the assessee as computed by the Assessing Officer in the case to which the appeal relates is one lakh rupees or less, two hundred and fifty rupees; (b) where the total income of the assessee computed as aforesaid in the case to which the appeal relates is more than one lakh rupees, one thousand and five hundred rupees : Provided that no such fee shall be payable in the case of an appeal referred to in sub-section (2) or a memorandum of cross-objections referred to in sub-section (4). 28. Inserted by the Finance Act, 1999, w.e.f. 1-6-1999. 29. Inserted vide Finance (No.2) Act, 2009, w.e.f. 1-10-2009 30. Inserted vide Finance (No.2) Act, 2009, w.e.f. 1-10-2009 31. Substituted vide Finance Act, 2012, w.e.f. 01-10-2009, before it was read as:- section 147 32. Inserted vide Finance Act, 2012, w.e.f. 01-04-2013 33. Inserted vide Finance Act, 2012, w.e.f. 01-07-2012. 34. Substituted vide Finance Act, 2012, w.e.f. 01-07-2012. Before it was read as:- (4) The 22 [Assessing] Officer or the assessee, as the case may be, on receipt of notice that an appeal against the order of the 23 [Deputy Commissioner (Appeals)] 24 [or, as the case may be, the Commissioner (Appeals)] has been preferred under sub-section (1) or sub-section (2) by the other party, may, notwithstanding that he may not have appealed against such order or any part thereof; within thirty days of the receipt of the notice, file a memorandum of cross-objections, verified in the prescribed manner, against any part of the order of the 25 [Deputy Commissioner (Appeals)] 26 [or, as the case may be, the Commissioner (Appeals)], and such memorandum shall be disposed of by the Appellate Tribunal as if it were an appeal presented within the time specified in sub-section (3). 35. Omitted vide Finance Act, 2013, w.e.f. 01-04-2013, before it was read as: 32 [ ( e ) an order passed by an Assessing Officer under sub-section (3) of section 143 or section 147 or section 153A or section 153C with the approval of the Commissioner as referred to in sub-section (12) of section 144BA or an order passed under section 154 or section 155 in respect of such order ] ; 36. Inserted vide Finance Act, 2013, w.e.f. 1st day of April, 2016 . 37 . Inserted vide THE FINANCE (No. 2) ACT, 2014 w.e.f. 1st day of June, 2013. 38. Inserted vide THE FINANCE ACT, 2015 w.e.f. 1st day of June, 2015 39. Insertedvide THE FINANCE ACT, 2016 w.e.f. 1st day of April, 2017 40. Insertedvide THE FINANCE ACT, 2016 w.e.f. 1st day of April, 2017 41. Sub-section (2A) and sub-section (3A) omitted vide THE FINANCE ACT, 2016 w.e.f. 1st day of June, 2016, before it was read as, 33 [ (2A) The 37 [Principal Commissioner or] Commissioner may, if he objects to any direction issued by the Dispute Resolution Panel under sub-section (5) of section 144C in respect of any objection filed on or after the 1st day of July, 2012, by the assessee under sub-section (2) of section 144C in pursuance of which the Assessing Officer has passed an order completing the assessment or reassessment, direct the Assessing Officer to appeal to the Appellate Tribunal against the order. ] 33 [ (3A) Every appeal under sub-section (2A) shall be filed within sixty days of the date on which the order sought to be appealed against is passed by the Assessing Officer in pursuance of the directions of the Dispute Resolution Panel under sub-section (5) of section 144C. ] 42. Substituted vide THE FINANCE ACT, 2016 w.e.f. 1st day of June, 2016, before it was read as, 34 [ (4) The Assessing Officer or the assessee, as the case may be, on receipt of notice that an appeal against the order of the Deputy Commissioner (Appeals) or, as the case may be, the Commissioner (Appeals) or the Assessing Officer in pursuance of the directions of the Dispute Resolution Panel has been preferred under sub-section (1) or sub-section (2) or sub-section (2A) by the other party, may, notwithstanding that he may not have appealed against such order or any part thereof; within thirty days of the receipt of the notice, file a memorandum of cross-objections, verified in the prescribed manner, against any part of the order of the Assessing Officer (in pursuance of the directions of the Dispute Resolution Panel) or Deputy Commissioner (Appeals) or, as the case may be, the Commissioner (Appeals), and such memorandum shall be disposed of by the Appellate Tribunal as if it were an appeal presented within the time specified in sub-section (3) or sub-section (3A). ] 43. Substituted vide THE FINANCE ACT, 2016 w.e.f. 1st day of July, 2012, before it was read as, Provided that no such fee shall be payable in the case of an appeal referred to in sub-section (2) or a memorandum of cross-objections referred to in sub- section (4). 44. Inserted vide THE FINANCE ACT, 2017 w.e.f. 1st day of April, 2017 45. Inserted vide THE FINANCE ACT, 2018 46. Substituted vide Finance Act, 2020 dated 27-03-2020 w.e.f. 01-06-2020 before it was read as under section 12AA 47. Substituted vide THE TAXATION AND OTHER LAWS (RELAXATION AND AMENDMENT OF CERTAIN PROVISIONS) ACT, 2020 dated 29-09-2020 w.e.f. 01-06-2020 before it was read as 46 [ under section 12AA or section 12AB ] 48. Substituted vide THE TAXATION AND OTHER LAWS (RELAXATION AND AMENDMENT OF CERTAIN PROVISIONS) ACT, 2020 dated 29-09-2020 w.e.f. 01-04-2021 before it was read as 47 [ under section 12AA ] 49. Inserted vide THE TAXATION AND OTHER LAWS (RELAXATION AND AMENDMENT OF CERTAIN PROVISIONS) ACT, 2020 dated 29-09-2020 w.e.f. 01-11-2020 50. Substituted vide Finance Act, 2022 w.e.f. 01-04-2022 before it was read as 2022 51. Inserted vide THE FINANCE ACT, 2023 dated 31-03-2023 w.e.f. 01-04-2023 52. Inserted vide THE FINANCE ACT, 2023 dated 31-03-2023 w.e.f. 01-04-2023 53. Substituted vide THE FINANCE ACT, 2023 dated 31-03-2023 w.e.f. 01-04-2023 before it was read as, ( c ) an order passed by a 37 [Principal Commissioner or] Commissioner 10 [ 48 [ under section 12AA or section 12AB ] 11 [or under clause (vi) of sub-section (5) of section 80G] or] under section 263 40 [or under section 270A] 12 [or under section 271] 13 [or under section 272A] 14 [***] or an order passed by him under section 154 amending his order under section 263] 15 [or an order passed by a 37 [Principal Chief Commissioner or] Chief Commissioner or a 37 [Principal Director General or] Director General or a 37 [Principal Director or] Director under section 272A;] 29 [or] 54. Substituted vide THE FINANCE ACT, 2023 dated 31-03-2023 w.e.f. 01-04-2023 before it was read as, Commissioner (Appeals) 55. Substituted vide THE FINANCE ACT, 2023 dated 31-03-2023 w.e.f. 01-04-2023 before it was read as, against the order of the Commissioner (Appeals) 56. Substituted vide THE FINANCE ACT, 2023 dated 31-03-2023 w.e.f. 01-04-2023 before it was read as, any part of the order of the Commissioner (Appeals) 57. Substituted vide THE FINANCE ACT, 2024 dated 15-02-2024 w.e.f. 01-04-2024 before it was read as, 50 [ 2024 ] 58. Inserted vide Section 78 of the Finance (No. 2) Act, 2024 dated 16-08-2024 w.e.f. 01-10-2024 59. Substituted vide Section 78 of the Finance (No. 2) Act, 2024 dated 16-08-2024 w.e.f. 01-10-2024 before it was read as, sixty days of the date on