Section 16 of The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015
- (1)The Commissioner (Appeals) shall fix a date and place for the hearing of the appeal, and shall give notice of the same to the appellant and the Assessing Officer against whose order the appeal is preferred.
- (2)The following shall have the right to be heard at the hearing of the appeal, namely:—
- (a)the appellant, either in person or by an authorised representative;
- (b)the Assessing Officer, either in person or by a representative.
- (3)The Commissioner (Appeals) may adjourn the hearing of the appeal whenever he considers it necessary or expedient to do so.
- (4)The Commissioner (Appeals) may, before disposing of any appeal, make such further inquiry as he thinks fit.
- (5)The Commissioner (Appeals) may, during the proceedings before him, direct the Assessing Officer to make an inquiry and report to him on the points arising out of any question of law or fact.
- (6)The Commissioner (Appeals) may, at the hearing of an appeal, allow the appellant to go into any ground of appeal not specified in the grounds of appeal, if the Commissioner (Appeals) is satisfied that the omission was not wilful or unreasonable.
- (7)The order of the Commissioner (Appeals) disposing of the appeal shall be in writing and shall state the points for determination, the decision thereon and the reasons therefor.
- (8)Every appeal preferred under section 15 shall be heard and disposed of by the Commissioner (Appeals) as expeditiously as possible and endeavour shall be made to dispose of such appeal within a period of one year from the end of the financial year in which the appeal is preferred.
- (9)On the disposal of the appeal, the Commissioner (Appeals) shall communicate the order passed by him to the assessee and to the Principal Chief Commissioner or the Chief Commissioner or the Principal Commissioner or the Commissioner.
Summary
- The Appeals Commissioner must pick a specific time and place to hear the legal challenge.
- The person who filed the appeal and the tax officer both have a legal right to speak at the hearing.
- The official in charge can delay or postpone the hearing if they believe it is necessary or helpful.
- The Appeals Commissioner can choose to investigate further or ask a tax officer to look into specific facts.
- If a person forgets to include a reason for their appeal, they can add it later if the mistake was not on purpose.
- The final decision must be written down, explain the main points, and give the reasons for the result.
Practical examples
FAQ
1. Who is allowed to attend the hearing for an appeal under Section 16 of the Black Money Act?
The person who made the appeal can go themselves or send a representative, and the original tax officer can also attend or send someone to speak for them.
2. How long does it take to get a decision under Section 16 of The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015?
The law says the official should try their best to finish the appeal within one year from the end of the financial year when it was first filed.
3. Can the Appeals Commissioner ask for more evidence under Section 16 of the tax law?
Yes, the Appeals Commissioner has the power to make their own inquiries or tell a tax officer to investigate specific legal or factual questions.
Test yourself
Q1.Under Section 16 of The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015, what must the Appeals Commissioner do before deciding an appeal?
Q2.What power does the Appeals Commissioner have regarding the hearing schedule under Section 16 of the Black Money Act?
Q3.Under Section 16 of the Black Money Act, how must the final decision be delivered to the person who appealed?
Q4.If a person wants to add a new point to their appeal under Section 16 of the tax law, what must the Appeals Commissioner be sure of?