Appeal to the Appellate Authority

A. Procedures of appeal before to the Appellate Joint Commissioner or the Commissioner

of Taxes (Appeals), against the order of Deputy Commissioner of Taxes (DCT) and
Inspecting Joint Commissioner Taxes (IJCT)[First (1st Appeal)] under section 153 of
Income Tax Ordinance,1984
➢ Any person aggrieved by order of an income tax authority regarding the following
matters may appeal to the respective appellate income-tax authority-

(i) assessment of income;

(ii) computation of tax liability or refund;
(iii) set off or carry forward of loss;
(iv)imposition of any penalty or interest;
(v)charge and computation of surcharge or any other sum;
(vi) credit of tax; and
(vii) payment of a refund.

➢ Subject to sub-section (3), an appeal in the following cases shall be made only to the
Commissioner of Taxes (Appeals)-

(i) appeal by a company;

(ii) appeal against an order under section 120;
(iii) appeal against an order of adjustment or penalty involving international
transactions as defined in 107A;
(iv) appeal against an order, in matters mentioned in sub-section (1), made by
an income tax authority in the rank of a Joint Commissioner of Taxes or above.

➢ No appeal shall be filled unless the tax payable on the basis of a return under section
74 has been paid.
Provided that where the tax on the basis of return has been paid by the appellant
before filing the appeal and the Appellate Joint Commissioner or the Commissioner
(Appeals), as the case may be, is convinced that the appellant was barred by sufficient
reason from paying the tax before filing the return, Appellate Joint Commissioner or
the Commissioner (Appeals) may allow the appeal for hearing.
➢ Required to pay ten percent (10%) of the tax as determined by the Deputy
Commissioner of Taxes (DCT), where the return of income was not filed in accordance
with the provisions of this Ordinance.
➢ An appeal shall be filed within 45 days of the date on which the order sought to be
appealed against is communicated to the assessee.

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 Provided that the Appeal may be filled after the expiry of 45 days if it is satisfied that
there was sufficient cause for not presenting the appeal within that period.
➢ Required to fill the followings:
✓ To be accompanied by a fee of Tk. 200 (taka two hundred) deposited to the Sonali
Bank or Bangladesh Bank by treasury challan in favor of The Appellate Joint
Commissioner of Taxes or the Commissioner of Taxes (Appeals) as the case may be,
✓ Required to pay ten percent (10%) of the tax as determined by the Deputy
Commissioner of Taxes (DCT), where the return of income was not filed in
accordance with the provisions of this Ordinance.
✓ Copy of the Order of the Deputy Commissioner of Taxes.
✓ Form of the appeal
✓ Grounds of the Appeal.
✓ Power of representation in case of an appeal made by the authorized representative
of the assessee.

Every appeal application shall be filled with Two (2) copies of each above-mentioned
documents.

B. Procedures of appeal to the Taxes Appellate Tribunal:

➢ An assessee may appeal to the Appellate Tribunal if he is aggrieved by an order of

an Appellate Joint Commissioner or the Commissioner (Appeals) as the case may
be, under section 128 or 156 of Income Tax Ordinance, 1984.

➢ An appeal shall be filed within 60 days of the date on which the order sought to be
appealed against is communicated to the assessee.

Provided that the Appellate Tribunal may admit an appeal after the expiry of 60 days
if it is satisfied that there was sufficient cause for not presenting the appeal within
that period.

➢ Required to fill with the following documents:

✓ To be accompanied by a fee of Tk. 1,000 (taka one thousand) deposited to the

Sonali Bank or Bangladesh Bank by treasury challan in favour of The Taxes
Appellate Tribunal.

✓ Required to pay 10% (ten percent) tax of the amount representing the difference
between the tax as determined on the basis of the order of the Appellate Joint
Commissioner or the Commissioner (Appeals) as the case may be, and the tax
payable under section 74 in favour of the concerned Deputy Commissioner of
Taxes.

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 Provided that on an application made in this behalf by the assessee, the
Commissioner of Taxes, may reduce, the requirement of such payment if the
grounds of such application appear reasonable to him
✓ Certified copy of the order of the Appellate Joint Commissioner or the
Commissioner (Appeals) as the case may be.
✓ Certified copy of the appeal effect (Assessment order made by the Deputy
Commissioner of Taxes after the order of the Appellate Joint Commissioner or
the Commissioner (Appeals) as the case may be)
✓ Form of the appeal to the Taxes Appellate Tribunal.
✓ Grounds of the Appeal.
✓ Power of representation in case of appeal made by the authorized representative
of the assessee.
Every appeal application to the Taxes Appellate Tribunal shall be filled with four
(4) copies of each above-mentioned documents.

C. Procedure to Refer to the High Court Division of Bangladesh Supreme Court

➢ An assessee or the Commissioner may refer to the High Court Division if any
question of law arising out of such order of the Appellate Tribunal.

➢ Both parties are required to refer within 90 (ninety) days from the date of receipt of
the order of the Appellate Tribunal communicated to him under section 159.

➢ Reference shall be made by an application in the prescribed from defined in the Rule
29 of The Income Tax Rules, 1984 by an Advocate entitled to appear to the High
Court Division of Bangladesh Supreme Court.

➢ If reference is made by an assessee shall accompanied by a fee of Tk. 2,000 (two

thousand taka).

➢ If application is made by an assessee that time an asssessee shall have to pay:

✓ 15% (fifteen per cent) tax of the difference between the tax as determined
on the basis of the order of the Taxes Appellate Tribunal and the tax payable
under section 74 where tax demand does not exceed one million taka;
✓ 25% (twenty five per cent) tax of the difference between the tax as
determined on the basis of the order of the Taxes Appellate Tribunal and the
tax payable under section 74 where tax demand exceeds one million taka.
▪ Board may on an application made in this behalf, modify or waive, in
any case, the requirement of such payment.
➢ Any application shall be filed in triplicate and shall be accompanied by the
following documents:-

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 ✓ Triplicate certified copy of the order of the Appellate Tribunal out of
which the question of law has arisen;
✓ Triplicate certified copy of the order of the order of the Deputy
Commissioner of Taxes, the Inspecting Joint Commissioner or the
Appellate Joint Commissioner, or the Commissioner (Appeals) as the
case may be, which was the subject-matter of appeal before the Appellate
Tribunal; and
✓ Triplicate certified copy of any other document the contents of which are
relevant to the question of law formulated in the application and which
was produced before the DCT, IJCT, AJCT, CT (Appeals) or the Appellate
Tribunal.
➢ The respondent shall submit in writing a reply to the application and he shall
therein specifically admit or deny whether the question of law formulated by the
applicant arises out of the order of the Appellate Tribunal.

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