Appellate Tribunal is established in order to exercise the functions conferred on the Tribunal by the Income Tax Ordinance 2001. The Appellate Tribunal consists of a chairperson and other judicial and accountant members who are appointed by the Federal Government. These persons are only appointed if they have exercised the power of a District Judge and are qualified to be a judge of a High Court or is or has been an advocate of a Hugh Court and are qualified to be a Judge of the High Court.
The accountant members may be appointed if the person is an officer of Inland Revenue equivalent in rank to that of a regional commissioner and the commissioner of Inland Revenue or commissioner of Inland Revenue (appeals) or has at least an experience of 5 years as commissioner. The member of the Appellate Tribunal as Chairperson shall be appointed by the Federal Government under some restrictions as well except in special circumstances, the person appointed should be a judicial member.
Functions of Appellate Tribunal
The function is to deal with second appeals in all matters of direct taxes, including appeals against the revisionary orders of Administrative Commissioners as well as orders denying registration under section 12A or under section 80G of the income-tax act. Important powers and functions are:
- Accepting appeal of an assessee
- Accepting appeal of the DCT against the order of an appellate joint commissioner
- Admitting an appeal; after the expiry of 60 days on valid ground
- Passing order as it thinks fit after both parties have a chance of being heard
- Calling for relevant particulars
- Directing the DCT to amend the assessment of the assessee
- Has the same power as are vested in the court under the code of civil procedure
- Imposing penalties
- Sending a copy of the penalty to DCT
- Communicating the orders on the appeal to the assessee
