23. Appeal to the [Deputy Commissioner (Appeals)] from orders of [Assessing Officer].

(1) [Subject to the provisions of sub-section (1A), any person,—]

may appeal to the ⁹[Deputy Commissioner (Appeals)] ¹⁰[before the 1st day of June, 2000,] against the assessment or order, as the case may be, in the prescribed form and verified in the prescribed manner.

¹¹[(1A) Notwithstanding anything contained in sub-section (1), any person,—

may appeal to the Commissioner (Appeals) ¹⁵[before the 1st day of June, 2000,] against the assessment or order, as the case may be, in the prescribed form and verified in the prescribed manner.]

¹⁵[(1AA) Notwithstanding anything contained in sub-section (1), every appeal filed, on or after the 1st day of October, 1998, but before the 1st day of June, 2000, before the Deputy Commissioner (Appeals) and any matter arising out of or connected with such appeal and which is so pending shall stand transferred to the Commissioner (Appeals) and the Commissioner (Appeals) may proceed with such appeal or matter from the stage at which it was on that day.]

¹⁶[(1B) Notwithstanding anything contained in sub-section (1), the Board or the Director General or Chief Commissioner or Commissioner, if so authorised by the Board, may, by order in writing, transfer any appeal which is pending before a Deputy Commissioner (Appeals) and any matter arising out of or connected with such appeal and which is so pending, to the Commissioner (Appeals) if the Board or, as the case may be, the Director General, Chief Commissioner or Commissioner (at the request of the appellant or otherwise) is satisfied that it is necessary or expedient so to do having regard to the nature of the case, the complexities involved and other relevant considerations and the Commissioner (Appeals) may proceed with such appeal or matter from the stage at which it was before it was so transferred :

Provided that the appellant may demand that before proceeding further with the appeal or matter, the previous proceeding or any part thereof be re-opened or that he be reheard.]

(2) An appeal shall be presented within thirty days of the receipt of the notice of demand relating to the assessment or penalty objected to, or the date on which any order objected to, is communicated to him, but the ¹⁷[Deputy Commissioner (Appeals)] ¹⁸[or, as the case may be, the Commissioner (Appeals)] may admit an appeal after the expiration of the period aforesaid if he is satisfied that the appellant had sufficient cause for not presenting the appeal within that period.

¹⁹[(2A) Where a return has been filed by an assessee, no appeal under this section shall be admitted unless at the time of filing of the appeal he has paid the tax due on the net wealth returned by him.

²⁰[* * *]

(3) The ²¹[Deputy Commissioner (Appeals)] ²²[or, as the case may be, the Commissioner (Appeals)] shall fix a day and place for the hearing of the appeal and may, from time to time, adjourn the hearing.

²³[(3A) If the valuation of any asset is objected to in an appeal under clause (a) of sub-section (1) ²²[or of sub-section (1A)], the ²¹[Deputy Commissioner (Appeals)] ²¹[or, as the case may be, the Commissioner (Appeals)] shall,—

(4) The ²⁵[Deputy Commissioner (Appeals)] ²⁶[or, as the case may be, the Commissioner (Appeals)] may—

(5) In disposing of an appeal, the ²⁵[Deputy Commissioner (Appeals)] ²⁶[or, as the case may be, the Commissioner (Appeals)] may pass such order as he thinks fit which may include an order enhancing the assessment or penalty:

Provided that no order enhancing the assessment or penalty shall be made unless the person affected thereby has been given a reasonable opportunity of showing cause against such enhancement.

²⁹[(5A) In disposing of an appeal, the ²⁵[Deputy Commissioner (Appeals)] ²⁶[or, as the case may be, the Commissioner (Appeals)] may consider and decide any matter arising out of the proceedings in which the order appealed against was passed, notwithstanding that such matter was not raised before the ²⁵[Deputy Commissioner (Appeals)] ²⁶[or, as the case may be, the Commissioner (Appeals)] by the appellant.

(5B) The order of the ²⁵[Deputy Commissioner (Appeals)] ²⁶[or, as the case may be, the Commissioner (Appeals)] disposing of the appeal shall be in writing and shall state the points for determination, the decision thereon and the reasons for the decision.]

(6) A copy of every order passed by the ²⁵[Deputy Commissioner (Appeals)] ²⁶[or, as the case may be, the Commissioner (Appeals)] under this section shall be forwarded to the appellant and the ³⁰[Chief Commissioner or Commissioner].