law: Expenditure-Tax Act, 1987 
  23. Appeals to Appellate Tribunals
  
  (1) Any assessee aggrieved by an order passed
  
  by a Commissioner under section 21, or an order passed by a Commissioner
  
  (Appeals) under any provision of this Act, may appeal to the Appellate Tribunal
  
  against such order.
  (2) The Commissioner may, if he objects to any
  
  order passed by the Commissioner (Appeals) under any provision of this Act,
  
  direct the 16[Assessing] Officer to appeal to the Appellate Tribunal
  
  against the order.
  (3) Every appeal under sub-section (1) or
  
  sub-section (2) shall be filed within sixty days of the date on which the order
  
  sought to be appealed against is communicated to the assessee or to the
  
  Commissioner, as the case may be.
  (4) The 16[Assessing] Officer or
  
  the assessee, as the case may be, on receipt of a notice that an appeal against
  
  the order of the Commissioner (Appeals) has been preferred under sub-section
  
  (1) or sub-section (2) by the other party may, notwithstanding that he may not
  
  have appealed against such order or any part thereof, within thirty days of the
  
  receipt of the notice, file a memorandum of cross-objections, verified in the
  
  prescribed manner31, against any part of the order of the
  
  Commissioner (Appeals), and such memorandum shall be disposed of by the
  
  Appellate Tribunal as if it were an appeal presented within the time specified
  
  in sub-section (3).
  (5) The Appellate Tribunal may admit an appeal
  
  or permit the filing of a memorandum of cross-objections after the expiry of
  
  the relevant period referred to in sub-section (3) or sub-section (4), if it is
  
  satisfied that there was sufficient cause for not presenting it within that
  
  period.
  (6) An appeal to the Appellate Tribunal shall
  
  be in the prescribed form and shall be verified in the prescribed manner and
  
  shall, except in the case of an appeal referred to in sub-section (2) or a
  
  memorandum of cross-objections referred to in sub-section (4), be accompanied
  
  by a fee of 32[one thousand rupees in the case of appeals filed on
  
  or after the lst day of October, 1998].
  (7) Subject to the provisions of this Act, in
  
  hearing and making an order on any appeal under this section, the Appellate
  
  Tribunal shall exercise the same p6wers and follow the same procedure as it
  
  exercises and follows in hearing and making an order on any appeal under the
  
  Income-tax Act.