Orders of Appellate Tribunal.
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 38.
(1A) 39[***]
(2) The Appellate Tribunal
may, at any time within four years from the date of the order, with a view to
rectifying any mistake apparent from the record 40, amend any order passed by
it under sub-section (1), and shall make such amendment 40 if the mistake is brought
to its notice by the assessee or the 41[Assessing] Officer :
Provided that an amendment
which has the effect of enhancing an assessment or reducing a refund or
otherwise increasing the liability of the assessee, shall not be made under
this sub-section unless the Appellate Tribunal has given notice to the assessee
of its intention to do so and has allowed the assessee a reasonable opportunity
of being heard :
42[Provided further that any application filed
by the assessee in this sub-section on or after the 1st day of October, 1998,
shall be accompanied by a fee of fifty rupees.]
43[(2A) In every appeal, 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 sub-section (1) 44[or sub-section (2)] of section 253 :
45[Provided that the Appellate Tribunal may, after considering the
merits of the application made by the assessee, pass an order of stay in any
proceedings relating to an appeal filed under sub-section (1) of section 253, for a period not exceeding one hundred
and eighty days from the date of such order and the Appellate Tribunal shall
dispose of the appeal within the said period of stay specified in that order:
Provided further that where such
appeal is not so disposed of within the said period of stay as specified in the
order of stay, the Appellate Tribunal may, on an application made in this
behalf by the assessee and on being satisfied that the delay in disposing of
the appeal is not attributable to the assessee, extend the period of stay, or
pass an order of stay for a further period or periods as it thinks fit; so,
however, that the aggregate of the period originally allowed and the period or
periods so extended or allowed shall not, in any case, exceed three hundred and
sixty-five days and the Appellate Tribunal shall dispose of the appeal within
the period or periods of stay so extended or allowed:
46[Provided also that if such appeal is not so disposed of within
the period allowed under the first proviso or the period or periods extended or
allowed under the second proviso, which shall not, in any case, exceed three
hundred and sixty-five days, the order of stay shall stand vacated after the
expiry of such period or periods, even if the delay in disposing of the appeal
is not attributable to the assessee.]]
(2B) The cost of any appeal to the Appellate Tribunal
shall be at the discretion of that Tribunal.]
(3) The Appellate Tribunal
shall send a copy of any orders passed under this section to the assessee and
to the 47[ 48[***] Commissioner].
(4) 49[Save as provided in section 256 49a[or section 260A]], orders passed by the Appellate
Tribunal on appeal shall be final.
