It is the second appellate forum who exercises powers and performs functions under Sections 130 to Section 132 of Income Tax Ordinance, 2001, under Section 46 of Sales Tax Act, 1990 and under Section 34 of Federal Excise Act, 2005.
The order(s) passed by the Commissioner Inland Revenue (Appeals) under Income Tax Ordinance, 2001, under Sales Tax Act, 1990 and under Federal Excise Act, 2005 are appealable within 60 days before the Appellate Tribunal Inland Revenue. The Appellate Tribunal is also competent to hear appeals filed by the aggrieved person against the orders passed by the Commissioner Inland Revenue and Board under Sales Tax Act, 1990 and Federal Excise Act, 2005.
It is a judicial forum consisting of Judicial Member and Accountant Member and is meant for imparting justice the aggrieved parties including Inland Revenue Department on facts and merits of the case. It is the final authority to decide the question of facts as next higher forum to ATIR is the honourable High Court of AJ&K.