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CS Professional · Advanced Direct Tax Laws and Practice · Appeals

An appeal pending before the Commissioner (Appeals) against an order referred to in section 356(1) of the Income-tax Act, 2025, is transferred to the Joint Commissioner (Appeals) under section 356(3). What is the position of the appellant?

The appellant must be given an opportunity of being reheard. Under section 356(3) the transferee authority continues from the stage reached before transfer, so the appeal does not abate or restart, but section 356(4) preserves the appellant's right to be reheard.

  1. AThe appeal must be filed afresh with a new filing fee
  2. BThe appellant must be given an opportunity of being reheardCorrect
  3. CThe appeal abates and the order appealed against becomes final
  4. DThe Joint Commissioner (Appeals) must restart from the beginning and cannot rely on earlier proceedings

Explanation

Section 356(3) allows the transferee authority to proceed from the stage at which the appeal stood before transfer, so no fresh filing or restart is needed. Section 356(4) adds that the appellant must be given an opportunity of being reheard.

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