There are different orders of tax authorities by which assessee may be aggrieved. The aggrieved assessee can appeal to appropriate appeal forum. The aggrieved tax authority can also file appeal in certain cases. Appeal can be filed to different appeal authorities including Taxes Appellate Tribunal. Appeal can also be performed in the High Court Division of Supreme Court. The above appeal facilities exist in Income Tax Ordinance, 1984 which are known as Tax Litigation.
Types of Orders that make an Assessee aggrieved:
a) Assessment of Income
b) Computation Tax Liability or Refund
c) Set-off and Carry Forward of Losses
d) Imposition of Any Penalty or Interest
e) Charge and Computation of Surcharge or Any other Sum
f) Tax Credit
g) Payment of Refund
Appellate tax authorities in Bangladesh:
1) Appeal to IJCT against the order of Tax Recovery Officer: Any person aggrieved by an order of TRO under section 139 may, within 30 days from the date of service of the order, appeal to IJCT to whom TRO is subordinate and the decision of the IJCT on such appeal shall be final.
2) Appeal to Additional/Joint Commissioner of Taxes or Commissioner of Tax against the order of Deputy Commissioner of Taxes: Any aggrieved assessee other than company shall make an appeal to the Additional/Joint Commissioner of Taxes and any aggrieved assessee being a company shall make an appeal to Commissioner of Taxes within 45 days of the receipt of the concerned order.
3) Appeal to Commissioner of Tax against the order of Additional/Inspecting Joint Commissioner of Taxes: Any aggrieved assessee shall make an appeal to Commissioner of Taxes against the order of Additional/Inspecting Joint Commissioner of Taxes within 45 days of the receipt of the concerned order.
4) Appeal to Taxes Appellate Tribunal against the order of Additional/Inspecting Joint Commissioner of Taxes or Commissioner of Tax against: Appeal against the order of AJCT or Commissioner of Taxes as the case may be; lie with the Taxes Appellate Tribunal. Such appeal by an assessee must be filed within 60 days of the communication of appeal order.
5) Appeal to High Court Division of the Supreme Court against the Order of Taxes Appellate Tribunal: The assessee or the Commissioner may within 90 days from the date of receipt of the order of the Taxes Appellate Tribunal refer to High Court Division of the Supreme Court.
6) Any Dispute of an assessee lying with any income tax authority, Taxes Appellate Tribunal or the Supreme Court may resolved through Alternative Dispute Resolution (ADR)