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7. Orders Of The Appellate Tribunal [Section 254].

 

The Tribunal has the power to allow the appellant to withdraw an appeal.

Appellate Tribunal is not a Court but enjoys all the powers which any appellate Court enjoys under Code of Civil Procedure.

Section 254 (1) empowers the Appellate Tribunal to pass such orders, of course after giving both the parties to the appeal an opportunity of being heard, which it thinks just in relation to the matters that arise in the appeal.

It has been held in a number of cases that the Appellate Tribunal has a power to issue any type of order which it thinks desirable in the relevant case but at the same time it cannot sit on judgment on a matter which was not referred to the Tribunal for its decision and also cannot give a finding in a question which is not in dispute and which does not form the subject-matter of the appeal before it

In a case Omar Salar Mohammad v. C.l.T., the Supreme Court has observed that while giving its judgement, the Tribunal must consider every fact for and against the assessee with due care and not act on conjectures or irrelevant considerations.

Under Section 254 (2) with a view to rectifying any mistake apparent from the record the Appellate Tribunal may, at any time within 4 years of the date of the orders, amend any order passed by it and shall make such amendment if the mistake is brought to its notice by the assessee or the Assessing Officer.

Limitation of period to decide the appeal by Appellate Tribunal [Section 254(2A)j. With effect from 1-6-1999, the Appellate Tribunal may decide upon the appeal (where it is possible) within a period of Four years from the end of financial year in which appeal is made.

It is provided that the Appellate Tribunal may, after considering the merits of the application made by the assessee, pass an order to stay any proceedings relating to an appeal filed u/s 253(1) for a period not exceeding 180 days from the date oLsuch order and the Appellate Tribunal shall dispose off the appeal within the said period of stay specified in that order.


In a case where any amendment results into enhancement of the assessment or reducing the refund if any, or otherwise increasing the liability of the assessee, the assessee must be served with a notice by the Appellate Tribunal of its intention to do so and must allow the assessee a reasonable opportunity of being heard.
 
 
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