আপিল ট্রাইব্যুনাল কর্তৃক আপিল নিষ্পত্তি

(1) The Appellate Tribunal shall, after giving opportunity of hearing to both the parties to the appeal case, pass such order as it thinks fit in the appeal.

(2) Before disposing of any appeal, the Appellate Tribunal may call for any information relating to the appeal or may order further inquiry by the Deputy Commissioner of Taxes.

(3) Where, as a result of the appeal, any change is made in the assessment of a firm or association of persons, or a new assessment of a firm or association of persons is ordered to be made, the Appellate Tribunal may direct the Deputy Commissioner of Taxes to amend accordingly any assessment made on any partner of the firm or any member of the association.

(4) In case of disposal of any appeal case, the Appellate Tribunal shall communicate the said order to the appellant and the Commissioner within 30 (thirty) days of the order passed by the authority. (5) An order passed by the Appellate Tribunal in respect of any appeal shall be deemed to be final, except in the cases mentioned in this Chapter.

(6) Notwithstanding anything contained in this Act, if the Appellate Tribunal fails to pass any order on the appeal before the expiry of 180 (one hundred and eighty) days subsequent to the month in which the appeal is filed by any taxpayer in the Appellate Tribunal, the appeal shall be deemed to have been allowed and in the event that an Appellate Tribunal consisting of 2 (two) members hears the case and an additional member is appointed due to disagreement in the decision, the said period shall be 240 (two hundred and forty) days following the month in which the appeal is filed.