Income tax appeal in Chattogram

Section 286 of the Income Tax Act 2023 lets a taxpayer who is aggrieved by an order of the tax authority appeal against the assessment of income, the tax payable, the set-off or carry-forward of losses, a penalty or interest, other charges, the amount of a refund, or a tax credit. Appeals by companies, appeals against an order revised under section 213, and appeals on international transaction adjustments go only to the Commissioner of Taxes (Appeals).

The people who come to us with Chattogram appeals are mostly traders whose bank deposits were treated as unexplained income, landlords whose rent was assessed above the agreements, importers whose tax collected at the port was not credited, and salaried people whose investment rebate was refused. In each case the question is the same: can the papers show the circle was wrong?

Appeals from the circles of Taxes Zones 1 to 6 are heard by the Taxes Appeal Zone, Chattogram, before an Appellate Additional or Joint Commissioner or the Commissioner of Taxes (Appeals). Section 288 requires the appeal authority to fix a date and place and notify both you and the Deputy Commissioner of Taxes; you may appear in person or through a representative. The fee is paid by a-challan — choose the appeal fee code under section 287 and select “কর আপিল অঞ্চল, চট্টগ্রাম” as the receiving office. A challan made out to the wrong office is the easiest way to lose money at this stage.

Bring everything the circle saw, and anything that answers its reasons:

Section 289(7) gives the appeal authority 150 days after the end of the month in which you filed to decide; if no order is made by then, the appeal is treated as allowed. Hearings in that period are often adjourned once or twice, so plan for several visits.

Under section 287(4) the appeal must be filed within 45 days — counted from the date of the demand notice for an assessment or penalty, and from the date of the order in other cases. Section 287(5) allows a late appeal only if the authority is satisfied there was sufficient cause, so a late appeal starts on the back foot.

Two more rules catch people out. Section 286(5) bars the appeal unless 1% of the difference between the tax assessed and the tax you admit has been paid. And section 288(6) stops the appeal authority from accepting documents you did not show the circle in time, unless you had a reasonable cause — which is why we often advise answering the circle fully before the order is made.

Government costs are fixed by law: a Tk 200 appeal fee under section 287(3), and the 1% deposit under section 286(5), which counts towards your tax. Our fee depends on the amount in dispute and the volume of papers, and is fixed in writing before we file. If the appeal is lost and you go on to the Tribunal, we quote that stage separately.