Clarification in respect of appeal in regard to non-constitution of Appellate Tribunal

Appellate tribunal nonconstitution delays tribunal appeals; time limit runs from the date the Tribunal President assumes office.

Clarifies that appeals from adjudicating authorities must be filed to the prescribed Appellate Authority (Joint Commissioner or Deputy Commissioner (Appeals) as applicable) while appeals from those appellate authorities to the Appellate Tribunal will have their limitation period counted from the date the President or State President of the Tribunal enters office under the Ninth Removal of Difficulties Order; appellate authorities should dispose pending appeals expeditiously and taxpayers may submit Annexure-I within fifteen days to indicate intent to appeal to the Tribunal to delay recovery.