Right of appeal requires prescribed pre-deposit and allows cross-objections; tribunal may refuse trivial tax disputes. An aggrieved person may appeal to the Appellate Tribunal within the prescribed period; the Tribunal may refuse appeals below a monetary threshold. The Commissioner can call records and direct an officer to apply to the Tribunal, and such applications are treated as appeals. Respondents may file verified cross-objections; the Tribunal may condone delay. Appeals must meet prescribed form, verification and fee rules. No appeal is maintainable unless the appellant pays the admitted amount in full and a prescribed portion of the remaining tax, and such payment stays recovery of the balance until appeal disposal.
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.
Right of appeal requires prescribed pre-deposit and allows cross-objections; tribunal may refuse trivial tax disputes.
An aggrieved person may appeal to the Appellate Tribunal within the prescribed period; the Tribunal may refuse appeals below a monetary threshold. The Commissioner can call records and direct an officer to apply to the Tribunal, and such applications are treated as appeals. Respondents may file verified cross-objections; the Tribunal may condone delay. Appeals must meet prescribed form, verification and fee rules. No appeal is maintainable unless the appellant pays the admitted amount in full and a prescribed portion of the remaining tax, and such payment stays recovery of the balance until appeal disposal.
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