TAX MANAGEMENTCentral
Section 18 of The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015
- (1)Any assessee aggrieved by an order passed by the Commissioner (Appeals) under section 15, or an order passed by the Principal Commissioner or the Commissioner under any provision of this Act, may appeal to the Appellate Tribunal against such order.
- (2)The Principal Commissioner or the Commissioner may, if he objects to any order passed by the Commissioner (Appeals) under any provision of this Act, direct the Assessing Officer to appeal to the Appellate Tribunal against the order.
- (3)Every appeal under sub-section (1) or sub-section (2) shall be filed within a period of sixty days from the date on which the order sought to be appealed against is communicated to the assessee or to the Principal Commissioner or the Commissioner, as the case may be.
- (4)The Assessing Officer or the assessee, as the case may be, on receipt of notice that an appeal against the order of the Commissioner (Appeals) has been preferred under sub-section (1) or sub-section (2) by the other party may, notwithstanding that he may not have appealed against such order or any part thereof, within thirty days of the receipt of the notice, file a memorandum of cross-objections, verified in the prescribed manner, against any part of the order of the Commissioner (Appeals), and such memorandum shall be disposed of by the Appellate Tribunal as if it were an appeal presented within the time specified in sub-section (3).
- (5)The Appellate Tribunal may admit an appeal or permit the filing of a memorandum of crossobjections after the expiry of the period referred to in sub-section (3) or sub-section (4), if —
- (a)it is satisfied that there was sufficient cause for not presenting it within that period; and
- (b)the delay in filing the appeal does not exceed a period of one year.
- (6)An appeal to the Appellate Tribunal shall be filed in such form, and verified in such manner, and shall, except in the case of an appeal referred to in sub-section (2) or a memorandum of cross-objections referred to in sub-section (4), be accompanied by a fee as may be prescribed.
- (7)Subject to the provisions of this Act, in hearing and making an order on any appeal under this section, the Appellate Tribunal shall exercise the same powers and follow the procedure as it exercises and follows in hearing and making an order on any appeal under the Income-tax Act.
Summary
- Any person unhappy with a decision from the Appeals Commissioner or a high-ranking tax official can take their case to the Tax Tribunal.
- A high-ranking tax official can also tell a tax officer to file an appeal if they disagree with the Appeals Commissioner's decision.
- The Tribunal can accept a late appeal if the delay is less than one year and there was a very good reason for being late.
- The Tribunal follows the same general rules and procedures used for income tax appeals.
Practical examples
1Vikram receives a disappointing decision from the Appeals Commissioner on June 1st and files his appeal with the Tax Tribunal on July 15th to stay within the 60-day limit.
2The Tax Department loses an appeal, and the Principal Commissioner directs the local officer to challenge that decision at the Tribunal because they believe the law was applied wrongly.
FAQ
1. Can the Tax Department appeal against me under Section 18 of The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015?
Yes, if a high-ranking official like the Principal Commissioner disagrees with an appeal decision, they can order a tax officer to appeal to the Tribunal.
2. What if I miss the deadline for a Section 18 appeal under the tax law?
The Tribunal can allow a late appeal if you had a sufficient cause and the delay is not more than one year.
Test yourself
Q1.Under Section 18 of The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015, how much time does a person have to file an appeal?
Q2.If you receive a notice that the tax office has appealed against you, how long do you have to file cross-objections under Section 18 of the Black Money Act?
Q3.What is the maximum delay the Tribunal can excuse under Section 18 of the tax law if there is a good reason?
Q4.If a person is unhappy with an order from a hearing handled under Section 16, where can they appeal under Section 18 of the Black Money Act?