158. Appeal to the Appellate Tribunal.-

158. Appeal to the Appellate Tribunal.-

(1) An assessee may appeal to the Appellate Tribunal if he is aggrieved by an order of-

(a) an Appellate Joint Commissioner or the Commissioner (Appeals) as the case may be, under section 128 or 156.

1[(b)]an Inspecting Joint Commissioner exercising the powers of a Deputy Commissioner of Taxes under section 10; or

(c) an Inspecting Joint Commissioner under section 120 ]

2[(2) No appeal under sub-section (1) shall lie against an order of the Appellate Joint Commissioner or the Commissioner (Appeals), as the case may be, unless the assessee has paid 3[ten percent] of the amount representing the difference between the tax as determined on the basis of the order of the Appellate Joint Commissioner or the Commissioner (Appeals) as the case may be, and the tax payable under section 744[:

Provided that on an application made in this behalf by the assessee, the Commissioner of Taxes, may reduce, the requirement of such payment if the grounds of such application appears reasonable to him.

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1 clause   (b )  & (C) omitted   “ by F  . A .1990

2 Subs by F. A. 2000 again subs. by bF. A. 2004

3 subs. for “five percent” by F. A. 2011

4 Subs. “full stop” for “colon” and proviso omitted by F. O. 2007 subsequently subs. “colon” for “full stop” and inserted proviso by F. A. 2011

 

 

 

 

1[(2A)The Deputy Commissioner of Taxes may,2[ with the prior approval of the Commissioner of Taxes, prefer an appeal to the Appellate Tribunal against the order of an Appellate Joint Commissioner, or the Commissioner (Appeals) under section 156.]

3[(3)]The Deputy Commissioner of Taxes may appeal to the Appellate Tribunal against the order of an Appellate Joint Commissioner, or the Commissioner(Appeals) under section 156 if the Commissioner directs him to prefer an appeal against the order.]

4[(4) Every appeal under sub-section (1) or5[ sub-section (2A) 6[or sub-section (3)]] shall be filed within sixty days of the date on which the order sought to be appealed against is communicated to the assessee or to the Commissioner, as the case may be :

Provided that the Appellate Tribunal may admit an appeal after the expiry of sixty days if it is satisfied that there was sufficient cause for not presenting the appeal within that period.

(5) An appeal to the Appellate Tribunal shall be in such form and verified in such manner as may be prescribed 7[and shall except in the case of an appeal under sun-section (2A) 8[expect in the case of an appeal under sub-section(3)]] be accompanied by a fee of9[ one thousand] taka.

10[(6)The Board may, by notification in the official Gazette,-
(a) specify that any appeal of any assessee or any class of assessee shall be filed electronically or in any other machine readable or computer readable media:
(b) specify the form and manner in which such appeal shall be filed.]

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1 Ins by F. A. 2003

2   subs . for “ with the  prior   approval  of   the   board “  by  F . A .2008

3   Omitted  by  F . A .  2002

4   subs  . by  F . A . 1999

5   subs  . for “  sub –section  (1 ) “ by F . A .2003

6  Omitted  by  F . A .  2002

7  subs  . for “  and  shalol “  by  F  .A . 2003

8  Omitted  by  F . A .  2002

9 subs  . for “   three hundred “   by F .A . 1993  and   “ five  hyundred “ by  F . O . 2007

10 Added by F.A.2016

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