Appeals to the Appellate Tribunal - Section 253

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....ection 250,  * Order passed under section 270A, * imposing penalty under section 271, section 271A, section 271AAB, section 271AAC, section 271AAD, section 271J or section 272A; or * (aa) an order passed by a Joint Commissioner (Appeals) * under section 154, * section 250, * Imposing penalty under section 270A, section 271, section 271A, section 271AAC, section 271AAD  section 271J; or * (b) an order passed by an Assessing Officer under clause (c) of section 158BC, in respect of search initiated under section 132 or books of account, other documents or any assets requisitioned under section 132A, after the 30th day of June, 1995, but before the 1st day of January, 1997; or....

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....of section 10(23C). Universities and other educational institutions or hospital and medical institutions can now file an appeal to the Tribunal against the order of rejection of the application made for the approval of the said institution. Note:- Order under section 264 is a final order and no appeal is possible against it. 2. Principal Commissioner or Commissioner may also direct the AO to file an appeal [Section 253(2)] * The Commissioner may, if he objects to an order passed by CIT (Appeals) under section 154 or 250, direct the Assessing Officer to appeal to the ITAT against the order. 3. Procedure for filing appeal to Appellate Tribunal [Section 253(3), (4), (5) and (6)] * Time limit for filing appeal [Section 253(3)] :-  ....

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....53(4), if it is satisfied that there was sufficient cause for not presenting it within that period. * Prescribed Forms and Documents to accompany [Section 253(6) and Rule 47]: - * An appeal to the Appellate Tribunal shall be in the Form No. 36 and * memorandum of cross objection in Form No. 36A. * The appeal and memorandum etc. are to be filed in triplicate and * shall be accompanied by 2 copies of the order appealed against 2 copies of the order of AO. * The appeal against the assessment order passed in pursuance of the directions of the Dispute Resolution Panel shall be filed before the Appellate Tribunal in Form No. 36B. [ Rule 14 of Income-tax (Dispute Resolution Panel) Rules, 2009 ] * No fee shall be payable in ....