Appeals to the Tribunal.

1[16-A. Appeals to the Tribunal. ––(1) Notwithstanding anything contained in any law for the time being in force, any person aggrieved by an order passed under section 16 may within three months from the date of such order prefer an appeal to the Tribunal.

1. (2) The Tribunal may, after calling for and examining the relevant records and giving the parties reasonable opportunity of being heard—
   • (a) confirm or cancel such order or pass any other order which it may deem fit ; or
   • (b) set-aside such order with the directions to pass fresh order after such enquiry as it may direct.
2. (3) During the pendency of appeal, the Tribunal may for reasons to be recorded in writing stay the recovery of the disputed amount of tax and penalty.