Section 57 IT Act: Appeal to Appellate Tribunal
Information Technology Act, 2000
Section 57 IT Act at a Glance
Section 57 IT Act lets any person aggrieved by an order of the Controller or an adjudicating officer appeal to the Appellate Tribunal within 45 days of receiving the order. Consent orders of an adjudicating officer cannot be appealed.
Section 57 IT Act Bare Act Text
57. Appeal to Appellate Tribunal.
(1) Save as provided in sub-section (2), any person aggrieved by an order made by controller or an adjudicating officer under this Act may prefer an appeal to a Appellate Tribunal having jurisdiction in the matter.
(2) No appeal shall lie to the Appellate Tribunal from an order made by an adjudicating officer with the consent of the parties.
(3) Every appeal under sub-section (1) shall be filed within a period of forty-five days from the date on which a copy of the order made by the Controller or the adjudicating officer is received by the person aggrieved and it shall be in such form and be accompanied by such fee as may be prescribed:
Provided that the Appellate Tribunal may entertain an appeal after the expiry of the said period of forty-five days if it is satisfied that there was sufficient cause for not filing it within that period.
(4) On receipt of an appeal under sub-section (1), the Appellate Tribunal may, after giving the parties to the appeal, an opportunity of being heard, pass such orders thereon as it thinks fit, confirming, modifying or setting aside the order appealed against.
(5) The Appellate Tribunal shall send a copy of every order made by it to the parties to the appeal and to the concerned Controller or adjudicating officer.
(6) The appeal filed before the Appellate Tribunal under sub-section (1) shall be dealt with by it as expeditiously as possible and endeavour shall be made by it to dispose of the appeal finally within six months from the date of receipt of the appeal.
Amendments to this section
- Subs. by 7 of 2017, s. 169, for "Cyber Appellate Tribunal" (w.e.f. 26-5-2017).
Section 57 IT Act in Simple Words
Section 57 IT Act sets out the right, time limit and procedure to file an appeal before an Appellate Tribunal against orders passed under the IT Act by the Controller or an adjudicating officer.
Under Section 57(1) IT Act, any person aggrieved (adversely affected) by an order made under the IT Act by the Controller or an adjudicating officer may prefer an appeal (file a formal challenge) to an Appellate Tribunal having jurisdiction in the matter. Section 57(2) IT Act carves out one exception: no appeal lies to the Appellate Tribunal from an order made by an adjudicating officer with the consent (agreement) of the parties.
Under Section 57(3) IT Act, the aggrieved person must file the appeal within 45 days from the date on which that person receives a copy of the Controller's or adjudicating officer's order. The appeal must be in the prescribed form and accompanied by the prescribed fee. Under the proviso to Section 57(3) IT Act, the Appellate Tribunal may entertain an appeal after 45 days if satisfied that the appellant had sufficient cause (a valid reason) for not filing within the 45 days.
Under Section 57(4) IT Act, after receiving an appeal and giving the parties to the appeal an opportunity of being heard, the Appellate Tribunal may pass such orders on the appeal as it thinks fit, confirming, modifying or setting aside the order under appeal. Under Section 57(5) IT Act, the Appellate Tribunal must send a copy of every order it makes to the parties to the appeal and to the concerned Controller or adjudicating officer.
Under Section 57(6) IT Act, the Appellate Tribunal must deal with the appeal as expeditiously as possible and make an endeavour to dispose of the appeal finally within 6 months from the date of receiving the appeal. Section 58 IT Act addresses the procedure and powers of the Appellate Tribunal. The Finance Act, 2017 (Act 7 of 2017) substituted "Appellate Tribunal" for "Cyber Appellate Tribunal" in Section 57 IT Act with effect from 26 May 2017.
When Section 57 IT Act Applies
- A person is aggrieved by an order made under the IT Act by the Controller or an adjudicating officer, and the order is not a consent order of an adjudicating officer.
- The aggrieved person files an appeal before an Appellate Tribunal having jurisdiction within 45 days from receiving a copy of the order, in the prescribed form and with the prescribed fee.
- Where the appeal is filed after 45 days, the Appellate Tribunal may still entertain it if satisfied that there was sufficient cause for not filing within that period.
- The Appellate Tribunal gives the parties to the appeal an opportunity of being heard and may confirm, modify or set aside the order appealed against.
- The Appellate Tribunal sends a copy of every order it passes to the parties to the appeal and to the concerned Controller or adjudicating officer.
- The Appellate Tribunal deals with the appeal as expeditiously as possible and endeavours to dispose of it finally within 6 months from receiving the appeal.
Example of Section 57 IT Act
When Section 57 IT Act Does Not Apply
- An order made by an adjudicating officer with the consent of the parties, against which Section 57(2) IT Act bars any appeal to the Appellate Tribunal.
- An appeal filed after 45 days from the date on which a copy of the Controller's or adjudicating officer's order was received, where the Appellate Tribunal is not satisfied that there was sufficient cause for not filing within 45 days.
FAQs on Section 57 IT Act
What is Section 57 IT Act?▼
Section 57 IT Act gives any person aggrieved by an order of the Controller or an adjudicating officer under the IT Act the right to appeal to an Appellate Tribunal having jurisdiction. It sets a filing period of 45 days from receipt of the order, bars appeals against consent orders of an adjudicating officer, and sets how the Appellate Tribunal hears and decides the appeal.
Within how many days must an appeal be filed under Section 57 IT Act?▼
45 days. Under Section 57(3) IT Act, the 45 days run from the date on which the aggrieved person receives a copy of the order made by the Controller or the adjudicating officer.
Can the Appellate Tribunal accept a late appeal filed after 45 days under Section 57 IT Act?▼
Yes. Under the proviso to Section 57(3) IT Act, the Appellate Tribunal may entertain an appeal after the expiry of 45 days if satisfied that there was sufficient cause for not filing within that period.
Can a consent order passed by an adjudicating officer be appealed under Section 57 IT Act?▼
No. Section 57(2) IT Act bars any appeal to the Appellate Tribunal from an order made by an adjudicating officer with the consent of the parties.
What orders can the Appellate Tribunal pass on an appeal under Section 57 IT Act?▼
Orders confirming, modifying or setting aside the order appealed against. Under Section 57(4) IT Act, the Appellate Tribunal may pass such orders as it thinks fit after giving the parties to the appeal an opportunity of being heard.
Within what time does the Appellate Tribunal aim to finish an appeal under Section 57 IT Act?▼
6 months. Under Section 57(6) IT Act, the Appellate Tribunal must deal with the appeal as expeditiously as possible and make an endeavour to dispose of it finally within 6 months from the date of receipt of the appeal.
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Sources: Bare Act Text, Information Technology Act, 2000 ·