69. Appeal from Order by Tax Recovery Officer

69. Appeal from Order by Tax Recovery Officer-

(1) An appeal from any order passed by the Tax Recovery Officer under rule 68 shall lie to the Inspecting joint Commissioner having the administrative control over the Tax Recovery Officer passing the order.

APPEAL MEMORANDUM

(Under Rule 69(1) of the Income Tax Rules, 1984)

APPEAL TO THE INSPECTING ADDITIONAL/JOINT COMMISSIONER OF TAXES

……………………………..

……………………

I, …………………………(the appellant/appellants), of………………………appeal against the order date…………..passed by the Tax Recovery Officer, Circle……………Zone…………on the following grounds;
Grounds:

(1)

(2)

(3)

Signature

Name of the appellant

Address of the appellant

Verification

I, ……………………………..of………………….do hereby declare that, the above statements are true to best of my knowledge and belief.

Name of the appellant

Address of the appellant

(2) Every appeal under rule 68 shall be presented within thirty day form the date of the order appealed against.

(3) The Inspection Joint Commissioner after hearing the party or his representative may admit the appeal for hearing or reject is summarily if he is of the opinion that the appeal is without any substance.

(4) Where the appeal is admitted for hearing under sub-rule (3), the Inspection Joint Commissioner shall fix a date for hearing and shall give a notice in respect thereof to the concerned parties.

Government of the People’s Republic of Bangladesh

Office of the Inspection Joint Commissioner of Taxes

Range/Wing—– Zone———– Ref:

Income Tax Ordinance, 1984 TIN:

Rule 69(4) Date

NOTICE OF ADMISSION AND HEARING FOR APPEAL

……………………….

……………………..

………………………….

Your appeal dated…………….against the order of the Tax Recovery Officer dated……………………………..Circle………………………Zone…………………..has been admitted for hearing and the date for hearing has been fixed on…………………(insert date and time)

Signature of the IACT/IJCT

Name of the IACT/IJCT

Range/Wing…………..Zone……………………Copy to Tax Recovery Officer, Circle…………………, Zone…………….for appearance on the date and time specified above

Signature of the IACT/IJCT

Name of the IACT/IJCT

Range/Wing…………..Zone……………………

(5) If, on the date of hearing, on step is taken on behalf of either party, the Inspection Joint Commissioner may forthwith take up the appeal for expert disposal or dismiss it for default, as the case may be.

(6) An appeal may be adjourned to some other date for hearing on sufficient cause being shown by either party by an application in that behalf.

(7) After hearing both the parties or their representatives or when the appeal is taken up for expert hearing, the Inspection Joint Commissioner may pass any such order as may appear fit to him, confirming, modifying the case to the Tax Recovery Officer for fresh decision in the light of directions that he may like to give not inconsistent with rule 68.

(8) After setting aside the order of the Tax Recovery Officer and order must be passed in writing by the Inspecting Joint Commissioner within 30 days.

(9) Pending the decision of any appeal, execution of the certificate may be stayed if the appellate authority so directs, but not otherwise.

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Nowshad Amin Chowdhury