Time limit [Section 249(2) & (3)]:
An appeal to the Commissioner (Appeals) against any order which is appealable is to be presented within 30 days from the dates specified below in the particular cases. However, the Commissioner (Appeals) may admit an appeal even after the expiry of the said period of thirty days, if he is satisfied that the appellant had sufficient cause for not presenting the appeal within the specified time. The dates from which the limitation period of 30 days has to be reckoned are as follows:
| Appeal relating to | 30 days to be reckoned from | |
| 1. | Section 248 | Date of payment of tax |
| 2. | Assessment/penalty | Date of service of notice of demand |
| 3. | Any other case | Date on which intimation of the order sought to be appealed against is served |