আপিল ট্রাইব্যুনাল কর্তৃক আপিল নিষ্পত্তি

(1) The Appellate Tribunal, after giving both parties to the appeal an opportunity for a hearing, shall pass such order as it deems just and proper in the case of the appeal.

(2) Before disposing of any appeal, the Appellate Tribunal may call for any information relating to the appeal or direct the Deputy Commissioner of Taxes to conduct further investigation in this regard.

(3) Where, due to an appeal, any change is made to the assessment order of a firm or association of persons, or the assessment order of a firm or association of persons needs to be redone, the Appellate Tribunal shall direct the Deputy Commissioner of Taxes to amend the assessment of the partners of the firm or the relevant members of the association of persons in accordance with the changes made.

(4) In disposing of an appeal, the Appellate Tribunal shall, within 30 (thirty) days of issuing the order, inform the appellant and the Commissioner of the said order.

(5) Without prejudice to the other provisions described in this Chapter, an order passed by the Appellate Tribunal in respect of any appeal shall be deemed final.

(6) Notwithstanding anything contained in this Act, if a taxpayer files an appeal with the Appellate Tribunal, and the Appellate Tribunal fails to pass any order on the appeal within 180 (one hundred and eighty) days from the month in which the appeal was filed, the appeal shall be deemed to have been allowed. In cases where a two-member Appellate Tribunal hears the case and, due to a difference of opinion in the decision, an additional member is appointed, the said period shall be 240 (two hundred and forty) days from the month in which the appeal was filed.

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