RULG_190 - Taxpublishers.in

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The Tax Publishers Rule 47 Second Appeal--Filing of Memorandum of Appeal and Memorandum of Cross Objections 1. Time limit for filing appeal and memorandum of cross objection Sub-section (3) of section 253 provides that every appeal under sub-section (1) or sub-section (2) 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 Principal Commissioner or Commissioner as the case may be. As laid down by sub-section (4) of section 253, the assessing officer or the assessee, as the case may be, on receipt of notice that an appeal 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 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). 2. Fees payable for filing appeal before Tribunal An appeal before the Appellate Tribunal shall be entertained only when it is in the prescribed form and verified in the prescribed manner along with prescribed fees. SUBSCRIBE FOR FULL CONTENT

The Tax Publishers

Second Appeal--Filing of Memorandum of Appeal and Memorandum of Cross Objections

1. Time limit for filing appeal and memorandum of cross objection

Sub-section (3) of section 253 provides that every appeal under sub-section (1) or sub-section (2) 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 Principal Commissioner or Commissioner as the case may be.

As laid down by sub-section (4) of section 253, the assessing officer or the assessee, as the case may be, on receipt of notice that an appeal 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 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).

2. Fees payable for filing appeal before Tribunal

An appeal before the Appellate Tribunal shall be entertained only when it is in the prescribed form and verified in the prescribed manner along with prescribed fees.