Time limit for filing appeal or memorandum of cross objection under section 253(1) & (2) [Section 253(3) & (4)]:

An assessee can appeal to the Appellate Tribunal. The Principal Commissioner or Commissioner, if he objects to any order passed by a Commissioner (Appeals) under section 154 or 250 may direct the Assessing Officer to file an appeal to the Tribunal. Every appeal to the Appellate Tribunal has to be filed within 60 days from the date on which the order sought to be appealed against is communicated to the assessee or the Commissioner, as the case may be.

The Assessing Officer or the assessee, as the case may be, on receipt of notice that an appeal against the order of Commissioner (Appeals) has been preferred under section 253(1) & (2), by the other party, may file a memorandum of cross-objections, verified in the prescribed manner, against such order or any part of such order within 30 days of receipt of such notice. Such memorandum shall be disposed of by the Appellate Tribunal as if it were an appeal presented within the specified time period.

However, the Appellate Tribunal may admit an appeal or permit the filing of a memorandum of cross objection even after expiry of the prescribed time limit, if he is satisfied that there was sufficient cause for not presenting it within that period.