3. Appeal to Appellate Tribunal.

Appellate Tribunal. If an assessee is not satisfied with an order passed by the Commissioner (Appeals) he is entitled under Section 253 to file an appeal to higher authority known as the Appellate Tribunal. The Appellate Tribunal is the final authority on question of fact. Unlike Commissioner (Appeals) the Appellate Tribunal is not an Income-tax authority but it is a final fact-finding authority. The decision of Appellate Tribunal, on a question of fact, cannot be disturbed and it can be revised only where there is no evidence to support it or where the finding is perverse.