This blog is written by Mr. Basir Dawer, Associate Taxation Services. Please read this blog and provide your valued comments.

Filing an Appeal with Commissioner Inland Revenue (Appeals)

Any person dissatisfied or being aggrieved with any order passed or notice issued by a Commissioner Inland Revenue or Deputy Commissioner or Assistant Commissioner may file an appeal before Commissioner Inland Revenue (Appeals) under Section.127 of Income tax Ordinance, 2001.

Section.127 states that “Any person dissatisfied with any order passed by a Commissioner or an Officer of Inland Revenue under section 121,122, 143, 144, 162, 170, 182,[or 205, or an order under sub-section (1) of section 161 holding a person to be personally liable to pay an amount of tax, or an order under clause (f) of sub-section (3) of section 172 declaring a person to be the representative of a non-resident person or an order giving effect to any finding or directions in any order made under this Part by the Commissioner (Appeals), Appellate Tribunal, High Court or Supreme Court, or an order under section 221 refusing to rectify the mistake, either in full or in part, as claimed by the taxpayer or an order having the effect of enhancing the assessment or reducing a refund or otherwise increasing the liability of the person, may prefer an appeal to the Commissioner (Appeals) against the order.”

Documents required

Following documents are required for filing of an Appeal with Commissioner (Appeals) :

  1. Duly verified from of Appeal in duplicate
  2. Grounds of Appeal in duplicate
  3. Two copies of the Order against which an appeal is filed
  4. Two copies of Notice of Demand issued u/s 137(2)
  5. Certificate of communication of memorandum/form of appeal and grounds of appeal to the Officer who issued the order.
  6. Certificate of service of order
  7. Proof of deposited appeal fee
  8. Power of Attorney

Appeal Fee

The prescribed fee for filing of Appeal is:

  1. In case of an appeal against assessment, one thousand rupees
  2. In any other case :
    1. where the appellant is a company , one thousand rupees
    2. where the appellant is not a company , two hundred rupees

The Commissioner (Appeals) admits an appeal and gives a notice of the day fixed for the hearing of the appeal to the appellant and to the Commissioner against whose order the appeal has been made.

Basir Dawer