(1) If a taxpayer is aggrieved by an order passed by the Additional Commissioner of Taxes (Appeals) or, as the case may be, the Commissioner (Appeals) under section 272 or 289, he may appeal to the Appellate Tribunal.
(2) If the taxpayer fails to pay 10% (ten percent) of the difference between the tax assessed and the recognized tax liability based on the order of the Additional Commissioner of Taxes (Appeal) or the Commissioner of Taxes Appeal, no appeal shall lie before the Appellate Tribunal against the order passed by the Additional Commissioner of Taxes (Appeal) or the Commissioner of Taxes Appeal, as the case may be.
(3) On the application of the appellant, the Commissioner of Taxes may, if the reasons stated in the application appear to his satisfaction, relax the obligation to pay under sub-section (2) and pass such order as he may think fit within 30 (thirty) days of the receipt of the application.
(4) The Deputy Commissioner of Taxes may, with the prior approval of the Commissioner of Taxes, appeal to the Appellate Tribunal against the order passed by the Additional Commissioner of Taxes (Appeals) or, as the case may be, the Commissioner (Appeals) under section 289.
(5) Every appeal under sub-section (1) or sub-section (3) shall be filed within 60 (sixty) days after notifying the taxpayer or, as the case may be, the Commissioner of the order against which the appeal is to be filed: Provided that even if the appeal fails to be file within the prescribed 60 (sixty) days, if the Appellate Tribunal is satisfied that there was sufficient cause for the said failure, then the said appeal shall be accepted even after the expiry of the said period.
(6) An appeal shall be filed in the Appellate Tribunal in the prescribed form and manner and a fee of Taka 1 (one) thousand shall be paid along with the appeal application raised in other cases, except in the case of sub-section (2).
(7) The Board, by notification in the Official Gazette-
(a) may prescribe the grounds for filing appeals electronically or in any other machine-readable or computer-readable medium; and
(b) may prescribe the form and manner of filing said appeal.
