(A) Orders against which Appeal may be Filed by the Assessee [Section 253(1)]:
As per section 253(1), any assessee may file an appeal before the Appellate Tribunal against the following orders:
- an order passed by Commissioner (Appeals):
- under section 250 i.e. order passed on the appeal filed before him.
- order under section 270A.
- imposing penalty under sections 271, 271A, 271AA, 271G and 272A.
- under section 154 regarding rectification of mistakes in an order passed under section 250 or in an order imposing penalty under the above sections, if the rectification has not been done/satisfactorily done by him.
- an order passed by a Principal Commissioner or Commissioner:
- under section 12AA refusing to grant registration to a trust or institution;
- under section 80G(5)(vi) refusing to grant approval to the institution or fund;
- under section 263 relating to revision of erroneous order passed by Assessing Officer;
- under section 270A
- imposing penalty under section 271 or section 272A; or
- under section 154 amending his order under section 263 or order of penalty.
- order imposing penalty passed by a Principal Chief Commissioner or Chief Commissioner, Principal Director General or Director General or Principal Director or Director under section 272A.
- an order passed by Assessing Officer
- under section 115VZC(1) with the previous approval of Chief Commissioner excluding the shipping company from Tonnage Tax Scheme due to any transaction or arrangement referred to in section 115VZB(1) which amounts to an abuse of the Tonnage Tax Scheme.
- under section 143(3) or section 147 or section 153A or section 153C in pursuance of the directions of the Dispute Resolution Panel or an order passed under section 154 in respect of such order.
- under section 143(3) or section 147 or section 153A or section 153C with the approval of the Principal Commissioner or Commissioner as referred to in section 144BA(12) or an order passed under section 154 or section 155 in respect of such order.
- an order passed by the prescribed authority under section 10(23C)(iv), (v), (vi) and (via). In other words, fund or institution established by charitable purposes having regard to its importance throughout India or any State, trust wholly for public religious purposes and wholly public religious and charitable purposes, or universities and other educational institutions or hospital and medical institutions can now file an appeal to the Tribunal against the order of rejection of the application made for approval of the said institution
B. Principal Commissioner or Commissioner may also direct the A.O. to File an Appeal [Section 253(2)]:
The Principal Commissioner or Commissioner may also, if he objects to any order passed by the Commissioner (Appeals) under section 154/250, direct the Assessing Officer to appeal to the Appellate Tribunal against the order.
1. In case of appeal filed against the order of Principal Commissioner or Commissioner/ Principal Chief Commissioner or Chief Commissioner passed under section 12AA or 263 or 272A or section 154, the appeal can only be filed by the assessee.2. No appeal is possible to Appellate Tribunal against an order passed by CIT under section 264 as it is a final order.