Revised charges of appeals to Appellate Tribunal
Previously, the taxpayer can file appeal to Appellate Tribunal against adverse order passed by the Commissioner Appeals on the payment of fee of Rs. 2,000.
The Finance Act has enhanced the fee prescribed for filing of appeal to Appellate Tribunal as follows:
FEE FOR FILING APPEAL
Existing (PKR) Approved (PKR)
Company 2,000 5,000
Other than company 2,000 2,500
DECISION IN APPEAL
Previously, there was no specific requirement to include the amount of tax demand upheld in the Order of the Commissioner Appeals while deciding a case. Now the Finance Act bind Commissioner Appeals to specify the amount of tax demand upheld in the appellate order.