Section 57 of ITA, 2000 : Section 57: Appeal To Appellate Tribunal

Explanation using Example

Let's consider a hypothetical scenario. Suppose Mr. Sharma runs an e-commerce business. He has been accused of breaching the Information Technology Act, 2000 due to some irregularities in data handling. The adjudicating officer, after going through the case, rules against Mr. Sharma, imposing a hefty fine.

Mr. Sharma, feeling aggrieved by this ruling, decides to appeal against the order. He files an appeal to the Appellate Tribunal within forty-five days from the date he received a copy of the order. He ensures his appeal is in the prescribed form and accompanies it with the required fee.

The Appellate Tribunal, after receiving the appeal, gives an opportunity for both parties to be heard. After hearing both sides, the Tribunal may decide to confirm, modify, or set aside the initial order. Mr. Sharma's appeal is dealt with as quickly as possible, and the Tribunal aims to dispose of the appeal within six months from the date of receipt.

If the Tribunal modifies or sets aside the order, a copy of the new order is sent to Mr. Sharma, the other party involved, and the original adjudicating officer or Controller.

Note that if Mr. Sharma had consented to the original order made by the adjudicating officer, he would not have the right to appeal to the Appellate Tribunal as per sub-section (2) of Section 57.