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Section 15 of The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015

Appeals to the Commissioner (Appeals).

(1)Any person,—
1. (a)objecting to the amount of tax on undisclosed foreign income and asset for which he is assessed by the Assessing Officer; or
2. (b)denying his liability to be assessed under this Act; or
3. (c)objecting to any penalty imposed by the Assessing Officer; or
4. (d)objecting to an order of rectification having the effect of enhancing the assessment or reducing the refund; or
5. (e)objecting to an order refusing to allow the claim made by the assessee for a rectification under section 12, may appeal to the Commissioner (Appeals).
(2)Every appeal shall be filed in such form and verified in such manner and be accompanied by a fee as may be prescribed.
(3)An appeal shall be presented within a period of thirty days from—
1. (a)the date of service of the notice of demand relating to the assessment or penalty, or
2. (b)the date on which the intimation of the order sought to be appealed against is served in any other case.
(4)The Commissioner (Appeals) may admit an appeal after the expiration of the period referred to in sub-section (3)—
1. (a)if he is satisfied that the appellant had sufficient cause for not presenting it within that period; and
2. (b)the delay in preferring the appeal does not exceed a period of one year.
(5)The Commissioner (Appeals) shall hear and determine the appeal and, subject to the provisions of this Act, pass such orders as he thinks fit and such orders may include an order enhancing the assessment or penalty: Provided that an order enhancing the assessment or penalty shall not be made unless the assessee has been given a reasonable opportunity of being heard.

Summary

If you disagree with a tax or penalty decision, you can file an appeal with the Commissioner (Appeals).
You can appeal if you disagree with the tax amount, deny you owe tax at all, or object to penalties or specific correction orders.
Appeals must be submitted within thirty days of receiving a notice of demand or an order notification.
You must pay a fee and follow specific verification rules when filing your appeal.
If you have a good reason for being late, the Commissioner can accept your appeal up to one year after the original deadline.
The Commissioner has the power to confirm, reduce, or even increase your tax or penalty after hearing your case.

Practical examples

1Mr. David gets a penalty notice on May 1st. He believes it is unfair and files an appeal on May 20th, well within the thirty day limit, and pays the required filing fee.

2Ms. Meera was out of the country for medical treatment and missed her appeal deadline by two months. She explains this to the Commissioner, who decides she has a "sufficient cause" and accepts her late appeal under the one year rule.

FAQ

1. How many days do I have to file an appeal under Section 15 of the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015?

Under Section 15 of the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015, you must present your appeal within thirty days from the service of the notice of demand or order.

2. Can the Commissioner increase my tax during an appeal under Section 15 of this Act?

Yes, Section 15 of the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015, says the Commissioner can enhance an assessment, but only after giving you a reasonable opportunity to be heard.

3. What is the maximum delay that can be forgiven under Section 15 of the tax law?

According to Section 15 of the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015, the Commissioner can admit an appeal after the deadline if there is sufficient cause, provided the delay does not exceed one year.

4. Can I appeal if the tax officer refuses to fix a mistake I pointed out under Section 12 of this Act?

Yes, Section 15 of the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015, specifically allows you to appeal an order that refuses a claim for rectification under Section 12.

Test yourself

Q1.Under Section 15 of the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015, what is the standard time limit for filing an appeal?

Q2.What is required for the Commissioner to accept a late appeal under Section 15 of the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015?

Q3.Under Section 15 of the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015, if the Commissioner wants to increase a penalty, what must happen first?

Q4.Which of these orders can be appealed under Section 15 of the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015?

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