Provision for filing of appeal by the Assessing Officer against the order of DRP done away with [Section 253]
Effective from: 1st June, 2016

(i) Under section 253(2A), the Principal Commissioner or Commissioner may, if he objects to any direction issued by the Dispute Resolution Panel (DRP) under section 144C(5) in pursuance of which the Assessing Officer has passed an order completing the assessment or reassessment, direct the Assessing Officer to appeal to the Appellate Tribunal against such order.

(ii) Further, section 253(3A) provides that every appeal under section 253(2A) shall be filed within 60 days of the date on which the order sought to be appealed against is passed by the Assessing Officer in pursuance of the directions of the DRP under section 144C(5).

(iii) In order to minimise litigation, sub-sections (2A) and (3A) of section 253 have been omitted. Thus, the provision for filing of appeal by the Assessing Officer against the order of the DRP has been done away with.

(iv) In cases where Department is already in appeal against the directions of DRP under section 253(2A), no fee shall be payable. This amendment will take effect retrospectively from 1st July, 2012.

(v) Further, the existing sub-section (4) has been substituted with new sub-section (4). Accordingly, on receipt of notice that appeal against order of Commissioner (Appeals) has been preferred by the Assessing Officer or the assessee, as the case may be, the other party can file memorandum of cross objections within 30 days of  receipt of notice against any part of the order of Commissioner (Appeals). The Appellate Tribunal has to dispose of the memorandum of cross objections as if it were an appeal filed within the given time limit.