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Limitation for tax appeals: late filings admitted only for sufficient cause and subject to tax-payment conditions. Appeals must be in prescribed form, verified and accompanied by a fee. An assessee must file an appeal within the limitation period tied to the relevant triggering event (notice of demand, expiry of rectification disposal period, payment-triggered appeals, or service of the order). The Commissioner (Appeals) may admit late appeals for sufficient cause subject to an overall delay ceiling. Admission requires payment of tax due under the return or, if no return filed, payment equal to advance-tax liability, though the Commissioner may exempt the assessee from the advance-tax requirement for reasons recorded in writing.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
<h1>Limitation for tax appeals: late filings admitted only for sufficient cause and subject to tax-payment conditions.</h1> Appeals must be in prescribed form, verified and accompanied by a fee. An assessee must file an appeal within the limitation period tied to the relevant triggering event (notice of demand, expiry of rectification disposal period, payment-triggered appeals, or service of the order). The Commissioner (Appeals) may admit late appeals for sufficient cause subject to an overall delay ceiling. Admission requires payment of tax due under the return or, if no return filed, payment equal to advance-tax liability, though the Commissioner may exempt the assessee from the advance-tax requirement for reasons recorded in writing.
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