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of <h1>Appeal to Tribunal Against Commissioner Orders: File Within 60 Days; Cross-Objections Within 30 Days; Late Appeals Considered</h1> An aggrieved assessee may appeal to the Appellate Tribunal against specific orders, including those from a Commissioner (Appeals) and orders approved by the Chief Commissioner. The Commissioner can direct an appeal against a Commissioner (Appeals) order. Appeals must be filed within sixty days of order communication. Cross-objections can be filed within thirty days of receiving appeal notice. The Tribunal may accept late appeals if justified, provided the delay is under a year. Appeals require a prescribed form and verification, with fees based on the assessed income, ranging from one thousand to a maximum of ten thousand rupees.
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