Appealable Orders before Commissioner (Appeals) [Section 246A] : 

An assessee or any deductor or any collector aggrieved by any of the following orders may appeal to the Commissioner (Appeals) against such orders under section 246A –

(a) an order passed by a Joint Commissioner under section 115VP(3)(ii) or an order against the assessee where the assessee denies his liability to be assessed under this Act or an intimation under section 143(1)/(1B) or section 200A(1) or section 206CB(1), where the assessee or the deductor or the collector objects to the making of adjustments, or any order of assessment under section 143(3) (except an order passed in pursuance of the directions of Dispute Resolution Panel) or section 144, to the income assessed, or to the amount of tax determined, or to the amount of loss computed, or to the status under which he is assessed;

(b) an order of assessment, reassessment or recomputation under section 147 (except an order passed in pursuance of the directions of Dispute Resolution Panel) or section 150;

(c) an order of assessment or reassessment under section 153A, except an order passed in pursuance of the directions of the Dispute Resolution Panel ;

(d) an order made under section 154 or section 155 having the effect of enhancing the assessment or reducing a refund or an order refusing to allow the claim made by the assessee under either of the said sections;

(e) an order of assessment or reassessment passed by the Assessing Officer under section 92CD(3) in accordance with the Advance Pricing Agreement pursuant to a modified return filed in accordance with section 92CD(1);

(f) an order made under section 163 treating the assessee as the agent of a non -resident;

(g) an order made under section 170(2)/(3);

(h) an order made under section 171;

(i) an order made under section 201;

(j) an order made under section 206C(6A) [Right of appeal by a person deemed to be an assessee in default for failure to collect or pay tax];

(k) an order made under section 237;

(l) an order imposing a penalty under

(i) Section 221; or

(ii) Section 271, section 271A, section 271AA, section 271AAA, section 271AAB, section 271F, section 271FB or section 272BB;

(m) an order of assessment made by an Assessing Officer under section 158BC(c), in respect of search initiated under section 132 or books of account, other documents or any assets requisitioned under section 132A on or after 1st January, 1997;

(n) an order imposing penalty under section 271B or section 271BB;

(o) an order made by a Deputy Commissioner imposing a penalty under section 271C, section 271CA, section 271D, or section 271E;

(p) an order made by a Deputy Commissioner or a Deputy Director imposing a penalty under section 272A;

(q) an order made by a Deputy Commissioner imposing a penalty under section 272AA;

(r) an order imposing or enhancing penalty under section 275(1A);

(s) an order imposing a penalty under Chapter XXI;

(t) an order made by an Assessing Officer other than a Deputy Commissioner under the provisions of this Act in the case of such person or class of persons, as the Board may, having regard to the nature of the cases, the complexities involved and other relevant considerations direct.

It is also provided that the aforesaid provision will apply to all orders whether made before or after the appointed date which has been defined in the section as “the day appointed by the Central Government by notification in the Official Gazette.”

It is further provided that every appeal which is pending before the appointed day before the Deputy Commissioner (Appeals) and any matter arising out of or connected with such appeal and which is so pending shall stand transferred on that day to the Commissioner (Appeals) and the Commissioner (Appeals) may proceed with such appeal or matter from the stage in which it was on that day.

It is also provided that an appellant may demand that before proceeding further with the appeal and the matter, the previous proceedings or any part thereof be re-opened or the appellant be re-heard.