What is an appeal?
Most appeals arise on account of disagreement between the taxpayer and the tax collectors (Inland Revenue department) regarding the quantification of the taxable income and tax liability thereon as well as levy of default surcharge, penalties, etc.
Usually an agreement is reached through correspondence or discussion and in most cases disputes are settled with the taxpayers at the DCIR’s / Commissioner’s level (herein of the referred to Deputy Commissioner IR, Assistant Commissioner IR, Inland Revenue Officer), saving time and trouble all around.
However, there may be disagreement over facts, figures or interpretation of law between the taxpayer and the tax collectors (Inland Revenue department). To resolve such disagreements, law lays down the procedure, which gives the taxpayer right of appeal before the Commissioner (Appeals) and if still not satisfied, a further right of appeal before the Appellate Tribunal and Higher Court.

Who can appeal?
Any person dissatisfied with any order passed by a Commissioner/Officer Inland Revenue has the right of appeal,
In case of an individual, the individual himself; in case of an association of persons, any partner or member of the association; and in case of a company the principal officer.
In case of a deceased individual, the legal representatives of the deceased; and in case of an individual under legal disability or a non-resident person, his/her/it’s “representative”, as defined in section 172 of the Income Tax Ordinance, 2001.