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

Section 22 of the Gift-tax Act, 1958 deals with appeal to the [ Deputy Commissioner (Appeals)] from orders of [Assessing Officer. [Subject to the provisions of sub-section (1A), any person,]— (a) objecting to the value of * * taxable gifts determined under this Act; The Act came into force on 01 Apr 1958.

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

(a) objecting to the value of * * taxable gifts determined under this Act; or (b) objecting to the amount of gift-tax determined as payable by him under this Act; or (c) denying his liability to be assessed under this Act; or

[(d) objecting to any penalty imposed by the Assessing Officer under section 17 * *]; or (e) objecting to any order of the [Assessing Officer] under sub-section (2) of section 20; or (f) objecting to any penalty imposed by the [Assessing Officer] under [sub-section (1) of [(g) objecting to an order of the [Assessing Officer] under section 34 having the effect of enhancing the assessment or reducing a refund or an order refusing to allow the claim made by the assessee under that section; or

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*] may appeal to the [Deputy Commissioner (Appeals)] against the assessment or order, as the case may be, in the prescribed form and verified in the prescribed manner :

Provided that no appeal shall lie under clause (f) unless the tax has been paid before the appeal is filed. [(1A) Notwithstanding anything contained in sub-section (1), any person,—

(a) objecting to the value of taxable gifts determined under this Act or objecting to the amount of gift-tax determined as payable by him or denying his liability to be assessed under this Act where the value of taxable gifts determined on assessment exceeds two lakh rupees; or [(b) objecting to any assessment or order referred to in clauses (a) to (g) (both inclusive) of sub-section (1), where such assessment or order has been made by the [Joint Commissioner] in exercise of the powers or functions conferred on or assigned to him under section 7 or section 10; or [(c) objecting to any penalty imposed under sub-section (1) of section 17 with the previous approval of the [Joint Commissioner] as specified in sub-section (3) of that section;] (d) objecting to any penalty imposed by the [Joint Director] or the [Joint Commissioner] under section 17A; or] (e) objecting to any order made by an [Assessing Officer] in the case of such persons or classes of persons as the Board may, having regard to the nature of the cases, the complexities involved and other relevant considerations, direct, may appeal to the Commissioner (Appeals) against the assessment or order, as the case may be, in the prescribed form and verified in the prescribed manner:

Provided that no appeal shall lie under clause (b) of this sub-section against any order referred to in clause (f) of sub-section (1) unless the tax has been paid before the appeal is filed.] [(1B) Notwithstanding anything contained in sub-section (1), the Board or the Director General or the Chief Commissioner or the 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, the Chief Commissioner or the 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 reopened 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 [Deputy Commissioner (Appeals)] [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.

(3) The [Deputy Commissioner (Appeals)] [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.

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

(a) at the hearing of an appeal allow an appellant to go into any ground of appeal not specified in the grounds of appeal;

(b) before disposing of an appeal, make such further inquiry as he thinks fit or cause further enquiry to be made by the [Assessing Officer].

(5) In disposing of an appeal, the [Deputy Commissioner (Appeals)] [or, as the case may be, the Commissioner (Appeals)] may pass such order as he thinks fit which may include an order enhancing the amount of gift-tax determined or penalty imposed:

Provided that no order enhancing the amount of gift-tax determined or penalty imposed shall be made unless the person affected thereby has been given a reasonable opportunity of showing cause against such enhancement. [(5A) In disposing of an appeal, the [Deputy Commissioner (Appeals)] [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 [Deputy Commissioner (Appeals)] [or, as the case may be, the Commissioner (Appeals)] by the appellant. (5B) The order of the [Deputy Commissioner (Appeals)] [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 [Deputy Commissioner (Appeals)] [or, as the case may be, the Commissioner (Appeals)] under this section shall be forwarded to the appellant and the [Chief Commissioner or Commissioner.]

Section 22, The Gift-tax Act, 1958 (Act 18 of 1958).