Appeals to Appellate Tribunal: assessees and departmental officers may appeal, file cross-objections, and seek extension for sufficient cause.

Right of appeal to the Appellate Tribunal lies for an assessee aggrieved by Commissioner or Commissioner (Appeals) orders; the Commissioner may direct the Assessing Officer to appeal. Appeals and memoranda of cross-objections must be filed and verified in the prescribed manner within the specified periods and, except where excluded, accompanied by the prescribed fee. The Appellate Tribunal may admit late filings for sufficient cause and, in disposing of appeals, exercises the same powers and procedure as under the Income-tax legislation.

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