Taxes Appellate Tribunal appeals in Chattogram

The Taxes Appellate Tribunal is set up under section 13 of the Income Tax Act 2023, with a President and members drawn from the National Board of Revenue, tax commissioners, district judges and experienced tax practitioners. Under section 291 a taxpayer aggrieved by an order of the Additional Commissioner (Appeals) or the Commissioner (Appeals) may appeal to it. The Deputy Commissioner of Taxes can also appeal, with the Commissioner’s approval — so you may find yourself defending a win at this stage.

The Tribunal is the last stage where facts are examined. Its order is final under section 292(5), subject to a reference to the High Court Division on a question of law. That makes the Tribunal appeal the point at which the evidence, the calculation and the legal argument all have to be complete.

What tends to carry weight at this stage is a short list of grounds, each tied to a page in the paper book: the bank deposit that was a loan, with the loan agreement and the lender’s statement; the rent that was assessed at a guessed figure, with the registered agreement; the source tax that was not credited, with the certificate. Long grounds that repeat the first appeal word for word rarely help. Before filing we also weigh the 3% deposit against the amount in dispute, so you decide with the cost in front of you.

Section 14 lets the Tribunal work through benches of at least two members, and section 17 lets it decide where its benches sit. Second appeals from Chattogram are heard by the Taxes Appellate Tribunal, Division Bench, Chittagong, so hearings, adjournments and the collection of orders all happen locally. Where the two members of a bench disagree, section 15 provides for the matter to be heard by further members before it is decided.

The Tribunal works from the record, so the paper book matters:

Section 292(6) sets a time limit for the Tribunal: 180 days after the end of the month in which the appeal was filed. The order is sent to you, the Deputy Commissioner and the Commissioner within 30 days of being made (section 292(4)).

Section 291(5) gives 60 days from the date you are notified of the first appeal order. A later appeal is admitted only if the Tribunal accepts there was sufficient cause. Without the deposit, there is no appeal at all: section 291(2), as amended by the Finance Act 2026, requires payment of 3% of the difference between the tax determined by the appeal order and the tax you admit. After the Tribunal, a reference to the High Court Division must be made within 90 days, with a Tk 2,000 fee and 10% of the difference (section 293).

The law sets the government side: a Tk 1,000 fee under section 291(6) and the 3% deposit, which counts towards your tax. Our professional fee reflects the amount in dispute and the size of the record, and is agreed in writing before filing. If we handled your first appeal, the paper book is largely ready, which keeps the cost down.