For taxpayers in Pakistan, understanding the role of the Commissioner (Appeals) is crucial. This office serves as the first stage of relief when a taxpayer disagrees with an order or decision by the Federal Board of Revenue (FBR). Knowing how to navigate this process can save time, money, and stress in resolving tax disputes.
Here’s a detailed, interactive guide to help taxpayers understand the powers, procedures, and benefits of filing an appeal with the Commissioner (Appeals) under Section 127 of the Income Tax Ordinance, 2001.
✅ Who Can File an Appeal?
Any taxpayer (except State-Owned Enterprises) dissatisfied with certain orders can appeal, including:
• Orders passed by a Commissioner or Inland Revenue Officer under sections like 120, 121, 122, 143, 144, 162, 170, 182, 205
• Orders making a person liable for tax
• Orders enhancing assessment, reducing refund, or increasing tax liability
• Orders refusing to rectify mistakes under section 221
📌 Tip: Taxpayers can either:
1. File directly with the Commissioner (Appeals)
2. Skip this stage and go directly to the Appellate Tribunal Inland Revenue
📄 Precondition for Filing
Before filing an appeal against an assessment, the taxpayer must pay the tax due as per Section 137(1).
📝 How to File an Appeal
An appeal must:
1. Be submitted in the prescribed form
2. Be verified properly
3. Clearly state the grounds of appeal
4. Include the prescribed fee
5. Be filed within the time limit (usually 30 days from the date of service of the order)
💻 The FBR may also allow electronic filing of appeals through a prescribed mechanism.
💰 Fees for Filing
The fees vary depending on the nature of the appeal and whether the appellant is a company:
| Appeal Type | Company | Non-Company |
| Against assessment | Rs. 5,000 | Rs. 2,500 |
| Other cases | Rs. 5,000 | Rs. 1,000 |
⏱️ Time Limit for Filing
• Appeals must be filed within 30 days of the notice or order.
• If delayed, the Commissioner (Appeals) can accept late appeals if sufficient cause is shown.
🧠 Why Understanding This Matters
1. First stage of relief: Provides an opportunity to resolve disputes before escalating to higher forums.
2. Prevents penalties: Filing on time can prevent unnecessary fines or interest.
3. Clarity in process: Understanding the procedure ensures appeals are not rejected for technical reasons.
4. Strategic decision-making: Taxpayers can decide whether to appeal or proceed directly to higher appellate authorities.
✅ Key Takeaways
• The Commissioner (Appeals) is critical for tax dispute resolution.
• Filing an appeal requires proper documentation, fees, and timelines.
• Taxpayers should pay due taxes first and provide clear grounds for appeal.
• Late appeals may be admitted if valid reasons are shown.
📌 Pro tip: Always keep copies of orders, receipts, and correspondence. Consulting a tax professional can help ensure a smooth appeal process.
Disclaimer: This article is for informational purposes only and does not constitute legal or tax advice. Tax laws and procedures may change, and professional guidance is recommended for filing appeals.