Appeals to Appellate Tribunal: scope, time limits, cross-objections and prescribed fee requirements for tax disputes.

Appeals to the Appellate Tribunal may be brought by an aggrieved assessee against orders of a Commissioner (Appeals), specified statutory orders, income-tax authority orders with Chief Commissioner approval, and Assessing Officer orders following Dispute Resolution Panel directions; the Commissioner may direct appeals through the Assessing Officer. Appeals must be filed within sixty days, cross-objections within thirty days, and the Tribunal may admit delayed filings for sufficient cause up to one year. Appeals must follow prescribed form, verification and payment of the statutory filing fee, with a higher fee triggered where the Assessing Officer's computed total income in the case exceeds a threshold.

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