Appeal by Assessee: 3 months from the date of receipt of the order against which the appeal is being preferred
Application by Department: 6 months from the date of receipt of the order against which the application is being preferred
Memorandum of Cross-Objections: 45 days from the date of receipt of notice of appeal
(ICAI FAQ PUBLICATIONS 06-09-2017 Appeals to the Appellate Tribunal: FAQ NO. 45)