Tax Appeal & Tribunal:

An assessee or the DCT may appeal to the Taxes Appellate Tribunal if he is aggrieved by an order of the Appellate Joint/Additional Commissioner or the Commissioner (Appeals). Taxes Appellate Tribunal is established under IRD of Ministry of Finance. Subject to the Provision of IT Ordinance, the Appellate Tribunal is functioning by its own Rules independently.
After hearing both the parties, division benches of the Tribunal give their decision on the appeal cases. Each bench consists of 2 Members. If 2 members of the bench do not agree on any point, the President appoints one or more additional members for hearing of the case and the decision of the case is given with the opinion of the majority of the members. In average, 4500 cases are disposed of, in the Taxes Appellate Tribunal per year.