Appeals to Appellate Tribunal clarify scope and timelines for tax appeal filings and cross-objections procedure. Appeals to the Appellate Tribunal lie against specified orders of Commissioners (Appeals), Joint Commissioners (Appeals), Principal Commissioners or Commissioners and certain senior officers, as well as Assessing Officer orders made pursuant to Dispute Resolution Panel directions. The Principal Commissioner or Commissioner may direct appeals against orders of appellate officers. Appeals and cross-objections must be filed within prescribed periods, may be admitted late for sufficient cause, require prescribed form and verification, and are subject to tiered filing fees with limited exemptions and a separate stay application fee.