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    <title>Appeals to Appellate Tribunal</title>
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    <description>An assessee may appeal to the Appellate Tribunal against orders of a Commissioner or Commissioner (Appeals), while the Commissioner may direct the Assessing Officer to appeal. Appeals and cross objections must be filed within prescribed periods from communication or notice, though the Tribunal may admit late filings for sufficient cause. Appeals and cross objections must comply with prescribed form and verification requirements and, except in specified cases, be accompanied by the prescribed fee. The Tribunal exercises the same powers and procedure as in Income tax Act appeals, subject to this Act.</description>
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      <description>An assessee may appeal to the Appellate Tribunal against orders of a Commissioner or Commissioner (Appeals), while the Commissioner may direct the Assessing Officer to appeal. Appeals and cross objections must be filed within prescribed periods from communication or notice, though the Tribunal may admit late filings for sufficient cause. Appeals and cross objections must comply with prescribed form and verification requirements and, except in specified cases, be accompanied by the prescribed fee. The Tribunal exercises the same powers and procedure as in Income tax Act appeals, subject to this Act.</description>
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