CHAPTER
VI
APPEALS,
REVISIONS AND REFERENCES
76Appeal to the 77[Deputy Commissioner (Appeals)] from orders of
78[Assessing Officer].
7923. (1) 80[Subject to the provisions of sub-section (1A),
any person,—]
(a) objecting
to the amount of 81[***] net wealth determined under this Act ; or
(b) objecting
to the amount of wealth-tax determined as payable by him under this Act ; or
(c) denying
his liability to be assessed under this Act ; or
82[(d) objecting
to any penalty imposed by the Assessing Officer under section 18 83[* * *] ; or]
(e) objecting
to any order of the 84[Assessing Officer]
under sub-section (2) of section 20 ; or
(f) objecting
to any penalty imposed by the 84[Assessing Officer]
under the provisions of 85[section 221] of the
Income-tax Act as applied under section 32 for the purposes of wealth-tax ; 86[or]
87[(g) objecting
to any order made by the 88[Assessing Officer]
under section 22 treating him as the agent of a person residing outside India ;
or
(h) objecting to any order of the 88[Assessing Officer]
under section 35 having the effect of enhancing the assessment or reducing a
refund or refusing to allow the claim made by the assessee under the said
section ; or]
89[(ha) objecting
to any order of the Valuation Officer under section 35 having the effect of
enhancing the valuation of any asset or refusing to allow the claim made by the
assessee under the said section ; 90[* * *]
(i) 91[* * *]]
may appeal to the 92[Deputy
Commissioner (Appeals)] 93[before
the 1st day of June, 2000,] against the assessment or order, as the case may
be, in the prescribed form and verified in the prescribed manner.
94[(1A) Notwithstanding anything contained in sub-section (1), any
person,—
(a) objecting to the amount of net wealth determined under this
Act or objecting to the amount of wealth-tax determined as payable by him under
this Act or denying his liability to be assessed under this Act, where the net
wealth determined on assessment made under section 16 exceeds fifteen lakh
rupees ;or
95[(b) objecting
to any penalty imposed under sub-section (1) of section 18 with the previous
approval of the Deputy Commissioner as specified in sub-section (3) of that
section ; or]
96[(c) objecting
to any assessment or order referred to in clauses (a) to (h)
(both inclusive) of sub-section (1), where such assessment or order has been
made by the Deputy Commissioner in exercise of the powers or functions
conferred on or assigned to him under section 8 or section 11 ; or
(d) objecting to any penalty imposed by the Deputy Director or
the Deputy Commissioner under section
18A ; or]
(e) objecting to an order made by an 97[Assessing Officer] in the case of such persons or classes
of persons as the Board may, having regard to the nature of the cases, the
complexities involved and other relevant considerations, direct,
may appeal to the Commissioner (Appeals) 98[before the 1st day of June, 2000,] against the assessment
or order, as the case may be, in the prescribed form and verified in the
prescribed manner.]
98[(1AA)
Notwithstanding anything contained in sub-section (1), every appeal filed, on
or after the 1st day of October, 1998, but before the 1st day of June, 2000,
before the Deputy Commissioner (Appeals) and any matter arising out of or
connected with such appeal and which is so pending shall stand transferred to
the Commissioner (Appeals) and the Commissioner (Appeals) may proceed with such
appeal or matter from the stage at which it was on that day.]
99[(1B) Notwithstanding anything contained in sub-section (1), the Board
or the Director General or Chief Commissioner or Commissioner, if so authorised
by the Board, may, by order in writing, transfer any appeal which is pending
before a Deputy Commissioner (Appeals) and any matter arising out of or
connected with such appeal and which is so pending, to the Commissioner
(Appeals) if the Board or, as the case may be, the Director General, Chief
Commissioner or Commissioner (at the request of the appellant or otherwise) is
satisfied that it is necessary or expedient so to do having regard to the
nature of the case, the complexities involved and other relevant considerations
and the Commissioner (Appeals) may proceed with such appeal or matter from the
stage at which it was before it was so transferred :
Provided that the
appellant may demand that before proceeding further with the appeal or matter,
the previous proceeding or any part thereof be re-opened or that he be
reheard.]
(2) An appeal shall be presented within thirty days of the receipt of
the notice of demand relating to the assessment or penalty objected to, or the
date on which any order objected to, is communicated to him, but the 1[Deputy Commissioner (Appeals)] 2[or, as the case may be, the Commissioner
(Appeals)] may admit an appeal after the expiration of the period aforesaid if
he is satisfied that the appellant had sufficient cause for not presenting the
appeal within that period.
3[(2A) Where a return has been filed by an assessee, no appeal under this
section shall be admitted unless at the time of filing of the appeal he has
paid the tax due on the net wealth returned by him.
4[* * *]
(3) The 5[Deputy
Commissioner (Appeals)] 6[or,
as the case may be, the Commissioner (Appeals)] shall fix a day and place for
the hearing of the appeal and may, from time to time, adjourn the hearing.
7[(3A) If the valuation of any asset is objected to in an appeal under
clause (a) of sub-section (1) 6[or of sub-section (1A)], the 5[Deputy Commissioner (Appeals)] 1[or, as the case may be, the Commissioner (Appeals)] shall,—
(a) in a
case where such valuation has been made by a Valuation Officer under section
16A, give such Valuation Officer an opportunity of being heard ;
(b) in any other case, on a request being made
in this behalf by the 8[Assessing Officer], give an opportunity of being heard to
any Valuation Officer nominated for the purpose by the 8[Assessing Officer].]
(4) The 9[Deputy
Commissioner (Appeals)] 10[or,
as the case may be, the Commissioner (Appeals)] may—
(a) at the hearing of an appeal, allow an
appellant to go into any ground of appeal not specified in the grounds of
appeal;
(b) before disposing of an appeal, make such
further inquiry as he thinks fit or cause further inquiry to be made by the 11[Assessing Officer]
12[or, as the case may be, the Valuation Officer].
(5) In disposing of an appeal, the 9[Deputy Commissioner (Appeals)] 10[or, as the case may be, the Commissioner (Appeals)] may pass such order
as he thinks fit which may include an order enhancing the assessment or
penalty:
Provided that no order
enhancing the assessment or penalty shall be made unless the person affected
thereby has been given a reasonable opportunity of showing cause against such
enhancement.
13[(5A) In disposing of an appeal, the 9[Deputy Commissioner (Appeals)] 10[or, as the case may be, the Commissioner (Appeals)] may consider and
decide any matter arising out of the proceedings in which the order appealed
against was passed, notwithstanding that such matter was not raised before the 9[Deputy Commissioner (Appeals)] 10[or, as the case may be, the Commissioner
(Appeals)] by the appellant.
(5B) The order of the 9[Deputy
Commissioner (Appeals)] 10[or,
as the case may be, the Commissioner (Appeals)] disposing of the appeal shall
be in writing and shall state the points for determination, the decision
thereon and the reasons for the decision.]
(6) A copy of every order passed by the 9[Deputy Commissioner (Appeals)] 10[or, as the case may be, the Commissioner
(Appeals)] under this section shall be forwarded to the appellant and the 14[Chief Commissioner or Commissioner].