(1) The Appellate Tribunal may pass such orders thereon as it thinks fit [Section 254(1)]:
The Appellate Tribunal may, after giving both the parties to the appeal an opportunity of being heard, pass such orders thereon as it thinks fit.
(2) Order to be passed within 4 years if possible [Section 254(2A)]:
In an appeal filed by the assessee or Assessing Officer, the Appellate Tribunal, where it is possible, may hear and decide such appeal within a period of four years from the end of the financial year in which such appeal is filed under sections 253(1) or (2).
(3) Cost of any appeal [Section 254(2B)]:
The cost of any appeal to the Appellate Tribunal shall be at the discretion of that Tribunal.
(4) Tribunal to send the copy of the order [Section 254(3)]:
The Appellate Tribunal shall send a copy of any orders passed by it to the assessee and to the Principal Commissioner or Commissioner.
(5) Order passed by Appellate Tribunal shall be final [Section 254(4)]:
The order passed by Appellate Tribunal shall be final unless appeal is made under section 260A.
Note :
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On a question of fact, the Appellate Tribunal order is a final order and no appeal can lie to High Court against this order. However, if the fact finding had not been done properly by the Appellate Tribunal, the assessee can file a writ petition to the High Court challenging the fact finding process. If the High Court is satisfied that the claim of the assessee is correct then it will direct the Appellate Tribunal to conduct the fact finding as per the proper procedure.
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On a quest of law also, the Appellate Tribunal order should be final if no appeal is preferred to High Court.
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The Appellate Tribunal does not have any power to review its own order.
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Mistake apparent from record in the order of Appellate Tribunal can be rectified by Appellate Tribunal.
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(6) Rectification of Mistake by the Tribunal [Section 254(2)]:
The Appellate Tribunal may, at any time within six months from the end of the month in which the order was passed, with a view to rectify any mistake apparent from record, amend any order passed by it under section 254(1), and shall make such amendment if the mistake is brought to its notice by the assessee or Assessing Officer.
If the application for rectification is filed by the assessee, it shall be accompanied by a fee of Rs. 50.
An amendment, which has the effect of increasing the tax liability of the assessee, shall be made only after the assessee has been given a reasonable opportunity of being heard. |
