CS Professional · Advanced Direct Tax Laws and Practice · Appeals
Under the Income-tax Act, 2025 (June 2027 session), an appeal to the Appellate Tribunal is filed after the prescribed period has expired. On what basis may the Tribunal admit it?
The Appellate Tribunal may admit a late appeal, or a late memorandum of cross-objections, if it is satisfied that there was sufficient cause for not presenting it within the prescribed period. The decision rests on the Tribunal's satisfaction, not on extra payment or departmental consent.
- AIt may never admit a late appeal
- BIf the assessee pays an additional fee equal to 1% of assessed income
- CIf it is satisfied there was sufficient cause for not presenting it within the periodCorrect
- DIf the Principal Commissioner consents in writing to the delay
Explanation
Section 362(5) allows the Tribunal to admit an appeal or cross-objections after the period if it is satisfied there was sufficient cause for the delay. No additional fee or departmental consent is required by the provision.
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