26a Appeal to the Appellate Tribunal :
Section – 23 [(1) An assessee, objecting to an order passed by the 28[Deputy Commissioner (Appeals)] 29[or the Commissioner (Appeals)] under section 17 30[or section 17A] or section 22 31[* * *] or sub-section (2) of section 36 32[* * *], may appeal to the Appellate Tribunal within sixty days of the date on which the order is communicated to him.]
(2) The Commissioner may, if he is not satisfied as to the correctness of any order passed by a 33[Deputy Commissioner (Appeals)] 34[or a Commissioner (Appeals)] under section 22, direct the 35[Assessing Officer] to appeal to the Appellate Tribunal against such order, and such appeal may be made at any time before the expiry of sixty days of the date on which the order is communicated to the Commissioner.
36 [(2A) 37The 38 [Assessing Officer] or the assessee, as the case may be, on receipt of the notice that an appeal against the order of the39[Deputy Commissioner (Appeals)] 40[or the Commissioner (Appeals)] has been preferred under sub-section (1) or sub-section (2) by the other party, may, notwithstanding that he may not have appealed against such order or any part thereof, within thirty days of the receipt of the notice, file a memorandum of cross-objections, verified in the prescribed manner, against any part of the order of the 39[Deputy Commissioner (Appeals)] 40[or the Commissioner (Appeals)], and such memorandum shall be disposed of by the Appellate Tribunal as if it were an appeal presented within the time specified in sub-section (1) or sub-section (2).]
41 [(3) The Appellate Tribunal may admit an appeal or permit the filing of a memorandum of cross-objections after the expiry of the relevant period referred to in sub-section (1) or sub-section (2) or sub-section (2A), if it is satisfied that there was sufficient cause for not presenting it within that period.]
42 (4) An appeal to the Appellate Tribunal shall be in the prescribed form and shall be verified in the prescribed manner and shall, except in the case of an appeal referred to in sub-section (2), be accompanied by a fee of 43[two hundred] rupees.
(5) The Appellate Tribunal may, after giving the parties to the appeal an opportunity of being heard, pass such orders thereon as it thinks fit, and any such orders 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.
(6), (7) and (8) 44[* * *]
(9) A copy of every order passed by the Appellate Tribunal under this section shall be forwarded to the assessee and the Commissioner.
(10) Save as provided in section 26, any order passed by the Appellate Tribunal on appeal shall be final.
(11) The provisions of 45[sub-sections (1), (4) and (5) of section 255] of the Income-tax Act shall apply to the Appellate Tribunal in the discharge of its functions under this Act as they apply to it in the discharge of its functions under the Income-tax Act.