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The Income-tax Ordinance, 1984

( Ordinance NO. XXXVI OF 1984 )

[ 4th June, 1984 ]

Chapter XIX

APPEAL AND REFERENCE

Appeal to the Appellate Tribunal

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

 
 

(a) an Appellate Joint Commissioner 1[or the Commissioner (Appeals), as the case may be,] under section 128 or 156;

 
 

2[* * *]

 
 

3[(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 4[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 5[:

 
 

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 6[and shall pass such or derin this regardas he thinks fit within thirty days from date of the receipt of such application].]

 
 

7[(2A) The Deputy Commissioner of Taxes may, 8[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) [Omitted by section 63 of অর্থ আইন, ২০০২ (২০০২ সনের ১৪ নং আইন)].

 
 

9[(4) Every appeal under 10[sub-section (1) or sub-section (2A)] 11[* * *] 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 12[and shall, except in the case of an appeal under sub-section (2A)] 13[* * *] be accompanied by a fee of 14[one thousand] taka.

 

15[(6) The Board may, by notification in the official Gazette,-

 

(a) specify 16[the cases in which the appeal] 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.]

  • 1
    The words, brackets and commas “or the Commissioner (Appeals), as the case may be,” were inserted by section 8 of অর্থ আইন, ১৯৯০ (১৯৯০ সনের ৪৫ নং আইন)
  • 2
    Clauses (b) and (c) were omitted by section 8 of অর্থ আইন, ১৯৯০ (১৯৯০ সনের ৪৫ নং আইন)
  • 3
    Sub-section (2) was substituted by section 39 of অর্থ আইন, ২০০৪ (২০০৪ সনের ১৬ নং আইন)
  • 4
    The words “ten percent” was substituted for the words “five percent” by section 50(a) of the Finance Act, 2011 (Act No. XII of 2011) .
  • 5
    The colon (:) was substituted for the full-stop (.) and the proviso was added by section 50(b) of the Finance Act, 2011 (Act No. XII of 2011) .
  • 6
    The words “and shall pass such order in this regard as he thinks fit within thirty days from date of the receipt of such application” were inserted after the words “reasonable to him” by section 47 of অর্থ আইন, ২০২০ (২০২০ সনের ৯ নং আইন)।
  • 7
    Sub-section (2A) was inserted by section 33 of অর্থ আইন, ২০০৩ (২০০৩ সনের ১৭ নং আইন)
  • 8
    The words “with the prior approval of the Commissioner of Taxes” were substituted for the words “with the prior approval of the Board” by section 35 of the Finance Act,2009(Act No.X of 2009)(with effect from 1st July 2008).
  • 9
    Sub-section (4) was substituted by section 6 of অর্থ আইন, ১৯৯৯ (১৯৯৯ সনের ১৬ নং আইন)
  • 10
    The words, figures and brackets “sub-section (1) or sub-section (2A)” were substituted for the words, figure and bracket “sub-section (1)” by section 33 of অর্থ আইন, ২০০৩ (২০০৩ সনের ১৭ নং আইন)
  • 11
    The words, figure and bracket “or sub-section (3)” were omitted by section 63 of অর্থ আইন, ২০০২ (২০০২ সনের ১৪ নং আইন)
  • 12
    The words, figure and bracket “and shall, except in the case of an appeal under sub-section (2A)” were substituted for the words “and shall” by section 33 of অর্থ আইন, ২০০৩ (২০০৩ সনের ১৭ নং আইন)
  • 13
    The words, bracket, figure and comma “except in the case of an appeal under sub-section (3),” were omitted for the words “and shall” by section 63 of অর্থ আইন, ২০০২ (২০০২ সনের ১৪ নং আইন)
  • 14
    The words “one thousand” were substituted for the words “five hundred” by section 50 of the Finance Act,2009(Act No.IX of 2009)(with effect from 1st July 2007).
  • 15
    Sub-section (6) was added by section 59 of অর্থ আইন, ২০১৬ (২০১৬ সনের ২৮ নং আইন).
  • 16
    The words “the cases in which the appeal” were substituted for the words “that any appeal of any assessee or any class of assessee” by section 42 of অর্থ আইন, ২০১৭ (২০১৭ সনের ১৪ নং আইন) (With effect from 1st July 2017).
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