152Q. Limitation for appeal where agreement is not concluded.-

152Q.  Limitation  for  appeal  where  agreement  is  not  concluded.-

(1) Notwithstanding  anything  contained  in  any  provision  of  this  Ordinance, where an agreement is not reached under this Chapter, wholly or in part, the assessee may prefer an appeal-

(a)  to  the  Appellate  Joint  Commissioner  of  Taxes  or  Appellate Additional  Commissioner  of  Taxes  or  Commissioner  of  Taxes (Appeals), as the case may be, where the dispute arises out of an order of a Deputy Commissioner of Taxes;
(b) to the Taxes Appellate Tribunal where the dispute arises out of an order  of  the  Appellate  Joint  Commissioner  of  Taxes  or  Appellate Additional  Commissioner  of  Taxes  or  Commissioner  of  Taxes (Appeals), as the case may be; and
(c)  to  the  respective  appellate  authority  or  court  from  where  the assessee-applicant has got permission to apply for ADR.

(2) In computing the period of limitations for filing appeal, the time elapsed between  the  filing  of  the  application  and  the  decision  or  order  of  the  ADR
shall be excluded.

¹[Explanation.- For the purpose of this section, “prefer an appeal” means the revival of the appeal with an intimation in writing to the
respective appellate authority.]

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¹Ins by 2017

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