Appeals to the Appellate Tribunal

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....an income-tax authority with the approval of the Chief Commissioner; and (d) an order passed by an Assessing Officer in pursuance of the direction of the Dispute Resolution Panel. (2) The Commissioner may, if he objects to any order passed by a Commissioner (Appeals), direct the Assessing Officer to appeal to the Appellate Tribunal against the order. (3) Every appeal under sub-section (1), ....

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....n, after the expiration of the period specified in sub-section (3) or sub-section (4), if- (a) it is satisfied that the appellant had sufficient cause for not presenting it within that time; and (b) the delay in filing the appeal does not exceed one year. (7) An appeal, or the memorandum of cross-objection, to the Appellate Tribunal shall be in the prescribed form and shall be verified in t....