73. Appellate Authority.- (First appeal)

(1) Any person objecting to an order affecting him passed under the provisions of this Act by an authority may appeal to Appellate Authority as may be prescribed within thirty days from the date of receipt of order by him.

(2) Where the Appellate Authority is satisfied that the person assessed has reasonable cause for not preferring to file an appeal within the time specified in sub-section (1) it may accept an appeal, if it is within three months.

(3) The appeal shall be in the prescribed form and specify in detail the grounds upon which it is made.

(4) In the case of an appeal against an assessment, the appellate authority shall consider it if only the tax, interest has been paid by him.

Provided that, on application made by the Appellate in the behalf, the Appellate Authority may with the previous written approval of the Commissioner, for good and sufficient reasons to be recorded in writing, exempt him from the operation of the said provisions of this sub-division.

(5) The appellant shall serve a copy of the appeal memo to the authority against whose order the appeal is filed.

(6) After considering the appeal and after affording an opportunity of hearing, the Appellate authority may allow it on whole or part and amend the assessment or the decisions objected to accordingly, or remand it for fresh disposal or dismiss the appeal or enhance the assessment or penalty or other amount:

Provided that before making an enhancement, the appellant shall be given an opportunity of being heard on the proposal of enhancement.

(7) The Appellate authority shall serve the appellant, with notice in writing, of the appeal decision, setting forth the reasons for the decision.