31[Appealable orders before Commissioner
(Appeals).
23A. (1) Any person—
(a) objecting to the amount of 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
(d) objecting to any penalty imposed by the Assessing Officer under
section 18 or section 18A; or
(e) objecting to any order of the Assessing Officer under sub-section
(2) of section 20; or
(f) objecting to any penalty imposed by the Assessing Officer under the
provisions of section 221 of the Income-tax Act as applied under section 32 for
the purposes of wealth-tax; or
(g) objecting to any order made by the Assessing Officer under section
22 treating him as the agent of a person residing outside India; or
(h) objecting to any order of the 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
(i) 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; or
(j) objecting to any penalty imposed by the Deputy Director or Deputy
Commissioner under section 18A,
may appeal to the Commissioner (Appeals) against the assessment or
order, as the case may be, in the prescribed form and verified in the
prescribed manner and on payment of a fee of two hundred and fifty rupees.
Explanation.—For the
purposes of this sub-section, where on or before the 1st day of October, 1998,
the post of Deputy Commissioner has been redesignated as Joint Commissioner and
the post of Deputy Director has been redesignated as Joint Director, the
references in this sub-section for “Deputy Commissioner” and “Deputy Director”
shall be substituted by “Joint Commissioner” and “Joint Director” respectively.
(2) Notwithstanding anything contained in sub-section (1) of section 23,
every appeal under this Act which is pending immediately before the appointed
day, before the Deputy Commissioner (Appeals) and any matter arising out of or
connected with such appeal and which is so pending shall stand transferred on
that day to the Commissioner (Appeals) and the Commissioner (Appeals) may
proceed with such appeals or matter from the stage on which it was on that day:
Provided that the appellant may demand that before
proceeding further with the appeal or matter, the previous proceedings or any
part thereof be re-opened or that he be re-heard.
Explanation.—For the
purposes of this sub-section, “appointed day” means the day appointed under
section 246A of the Income-tax Act.
(3)
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 day on which
any order objected to is communicated to him, but 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.
(4) 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.
(5) The Commissioner (Appeals) shall fix a day and place for the hearing
of the appeal and may, from time to time, adjourn the hearing.
(6) If the valuation of any asset is objected to in an appeal under
clause (a) or clause (i) of sub-section (1), the Commissioner
(Appeals) shall,—
(a) in 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 request being made in this behalf by the
Assessing Officer, give an opportunity of being heard to any Valuation Officer
nominated for the purpose by the Assessing Officer.
(7) 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 any appeal, make such further enquiry as he
thinks fit or cause further enquiry to be made by the Assessing Officer or, as
the case may be, by the Valuation Officer.
(8) In disposing of an appeal, 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.
32[(8A) In every appeal, the Commissioner
(Appeals), where it is possible, may hear and decide such appeal within a
period of one year from the end of the financial year in which such appeal is
filed under sub-section (1).]
(9) In disposing of an appeal, 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 placed
before the Commissioner (Appeals) by the appellant.
32a[(9A) In disposing of an appeal against the order of assessment in
respect of which the proceeding before the Settlement Commission abates under
section 22HA, he may, after taking into
consideration all the material and other information produced by the
assessee before, or the results of the inquiry held or evidence recorded by,
the Settlement Commission, in the course of the proceedings before it and such
other material as may be brought on his record, confirm, reduce, enhance or
annul the assessment.]
(10) The order of the Commissioner (Appeals) disposing of the appeal
shall be in writing and shall state the points for determining the decision
thereon and reasons for the decision.
(11) A copy of every order passed by the Commissioner (Appeals) under
this section shall be forwarded to the appellant and the Chief Commissioner or
Commissioner.]