Section - 246A (of Income Tax Act, 1961), Appealable orders before Commissioner (Appeals) (IT Act, 1961)

(1) Any assessee or any deductor or any collector aggrieved by any of the following orders (whether made before or after the appointed day) may appeal to the Commissioner (Appeals) against—

(a) an order passed by a Joint Commissioner under clause (ii) of sub-section (3) of section 115VP (of Income Tax Act, 1961) or an order against the assessee where the assessee denies his liability to be assessed under this Act or an intimation under sub-section (1) or sub-section (1B) of section 143 (of Income Tax Act, 1961) or sub-section (1) of section 200A (of Income Tax Act, 1961) or sub-section (1) of section 206CB (of Income Tax Act, 1961), where the assessee or the deductor or the collector objects to the making of adjustments, or any order of assessment under sub-section (3) of section 143 (of Income Tax Act, 1961) except an order passed in pursuance of directions of the Dispute Resolution Panel or an order referred to in sub-section (12) of section 144BA (of Income Tax Act, 1961) or section 144 (of Income Tax Act, 1961), to the income assessed, or to the amount of tax determined, or to the amount of loss computed, or to the status under which he is assessed;

(aa) an order of assessment under sub-section (3) of section 115WE (of Income Tax Act, 1961) or section 115WF (of Income Tax Act, 1961), where the assessee, being an employer objects to the value of fringe benefits assessed;

(ab) an order of assessment or reassessment under section 115WG (of Income Tax Act, 1961);

(b) an order of assessment, reassessment or recomputation under section 147 (of Income Tax Act, 1961) except an order passed in pursuance of directions of the Dispute Resolution Panel or an order referred to in sub-section (12) of section 144BA (of Income Tax Act, 1961) or section 150 (of Income Tax Act, 1961);

(ba) an order of assessment or reassessment under section 153A (of Income Tax Act, 1961) except an order passed in pursuance of directions of the Dispute Resolution Panel or an order referred to in sub-section (12) of section 144BA (of Income Tax Act, 1961);

(bb) an order 48[made] under sub-section (3) of section 92CD (of Income Tax Act, 1961);

(c) an order made under section 154 (of Income Tax Act, 1961) or section 155 (of Income Tax Act, 1961) having the effect of enhancing the assessment or reducing a refund or an order refusing to allow the claim made by the assessee under either of the said sections except an order referred to in sub-section (12) of section 144BA (of Income Tax Act, 1961);

(d) an order made under section 163 (of Income Tax Act, 1961) treating the assessee as the agent of a non-resident;

(e) an order made under sub-section (2) or sub-section (3) of section 170 (of Income Tax Act, 1961);

(f) an order made under section 171 (of Income Tax Act, 1961);

(g) an order made under clause (b) of sub-section (1) or under sub-section (2) or sub-section (3) or sub-section (5) of section 185 (of Income Tax Act, 1961) in respect of an assessment for the assessment year commencing on or before the 1st day of April, 1992;

(h) an order cancelling the registration of a firm under sub-section (1) or under sub-section (2) of section 186 (of Income Tax Act, 1961) in respect of any assessment for the assessment year commencing on or before the 1st day of April, 1992 or any earlier assessment year;

(ha) an order made under section 201 (of Income Tax Act, 1961);

(hb) an order made under sub-section (6A) of section 206C (of Income Tax Act, 1961);

(i) an order made under section 237 (of Income Tax Act, 1961);

(j) an order imposing a penalty under—

(A) section 221 (of Income Tax Act, 1961); or

(B) section 271 (of Income Tax Act, 1961), section 271A (of Income Tax Act, 1961), section 271AAA (of Income Tax Act, 1961), section 271AAB (of Income Tax Act, 1961), section 271F (of Income Tax Act, 1961), section 271FB (of Income Tax Act, 1961), section 272AA (of Income Tax Act, 1961) or section 272BB (of Income Tax Act, 1961);

(C) section 272 (of Income Tax Act, 1961), section 272B (of Income Tax Act, 1961) or section 273 (of Income Tax Act, 1961), as they stood immediately before the 1st day of April, 1989, in respect of an assessment for the assessment year commencing on the 1st day of April, 1988, or any earlier assessment years;

(ja) an order of imposing or enhancing penalty under sub-section (1A) of section 275 (of Income Tax Act, 1961);

(k) an order of assessment made by an Assessing Officer under clause (c) of section 158BC (of Income Tax Act, 1961), in respect of search initiated under section 132 (of Income Tax Act, 1961) or books of account, other documents or any assets requisitioned under section 132A (of Income Tax Act, 1961) on or after the 1st day of January, 1997;

(l) an order imposing a penalty under sub-section (2) of section 158BFA (of Income Tax Act, 1961);

(m) an order imposing a penalty under section 271B (of Income Tax Act, 1961) or section 271BB (of Income Tax Act, 1961);

(n) an order made by a Deputy Commissioner imposing a penalty under section 271C (of Income Tax Act, 1961), section 271CA (of Income Tax Act, 1961), section 271D (of Income Tax Act, 1961) or section 271E (of Income Tax Act, 1961);

(o) an order made by a Deputy Commissioner or a Deputy Director imposing a penalty under section 272A (of Income Tax Act, 1961);

(p) an order made by a Deputy Commissioner imposing a penalty under section 272AA (of Income Tax Act, 1961);

(q) an order imposing a penalty under Chapter XXI;

(r) an order made by an Assessing Officer other than a Deputy Commissioner under the provisions of this Act in the case of such person or class of persons, as the Board may, having regard to the nature of the cases, the complexities involved and other relevant considerations, direct.

Explanation.—For the purposes of this sub-section, where on or after the 1st day of October, 1998, the post of Deputy Commissioner has been redesignated as Joint Commissioner and the post of Deputy Director has been redesignated as Joint Director, the references in this sub-section for "Deputy Commissioner" and "Deputy Director" shall be substituted by "Joint Commissioner" and "Joint Director" respectively.

(1A) Every appeal filed by an assessee in default against an order under section 201 (of Income Tax Act, 1961) on or after the 1st day of October, 1998 but before the 1st day of June, 2000 shall be deemed to have been filed under this section.

(1B) Every appeal filed by an assessee in default against an order under sub-section (6A) of section 206C (of Income Tax Act, 1961) on or after the 1st day of April, 2007 but before the 1st day of June, 2007 shall be deemed to have been filed under this section.

(2) Notwithstanding anything contained in sub-section (1) of section 246 (of Income Tax Act, 1961), every appeal under this Act which is pending immediately before the appointed day, before the Deputy Commissioner (Appeals) and any matter arising out of or connected with such appeals and which is so pending shall stand transferred on that date 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 :

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

Explanation.—For the purposes of this section, "appointed day" means the day appointed by the Central Government by notification in the Official Gazette.