Following is the 3rd Blog of the ongoing Blog Series of KCO. This Blog is written by Mr. Saif Uddin Khilji, Senior Manager, Taxation and Corporate Services. Mr. Saif has joined our firm in January 2018. Saif Sahib has gained tremendous respect due to soft spoken approach. No words of appraisals can able define his true personality.
Please read his blog on the particular procedure which is at one point is informative and at the same level, it is useful matter for training of students and officials.
Appellate Tribunal – Composition & Procedure
As soon as the order of Commissioner received, an appeal can be filed before Commissioner Inland Revenue (Appeals) within thirty days of service of order. It is pertinent to mention here that one should ensure to have the evidence of receipt of order. Appeal against order of Commissioner Inland Revenue (Appeals) can be filed before Appellate Tribunal Inland Revenue within sixty days of service of order.
Appellate Tribunal Inland Revenue consists of Chairperson and such judicial and accountant members as are appointed by Federal Govt in accordance with the needs of Tribunal. Chairperson of Tribunal shall always be a judicial member except in special circumstances. Bench of Tribunal consist of at least two members containing equal number of judicial & accountant members such that members of one class does not exceed the number of members of the other class by more than one. Chairperson can form single member benches. In case of difference of opinion among bench members, majority vote shall decide the case. If equal votes than further member(s) can be added initially by Chairperson and if still equal votes, additional member can be appointed by Federal Govt.
Tribunal can stay recovery of demand for a period not exceeding 180 days however where recovery stayed by High Court, the stay period by High Court shall be excluded from computation of 180 days. Tribunal shall decide appeal within six months of filing of appeal.
Tribunal can affirm, modify, or annul the assessment order or remand the case back to Commissioner or Commissioner (Appeals). Where as a result of order of Tribunal in respect of AOP, Tribunal may authorize Commissioner to amend assessment members of such AOP. Question of facts are to be decided by Tribunal and decision of Tribunal is final on question of fact however question of law can be referred to High Court.
Saif Uddin Khilji