159. Disposal of appeal by the Appellate Tribunal.-

159. Disposal of appeal by the Appellate Tribunal.-

(1) The Appellate Tribunal may, after giving both the parties to the appeal an opportunity of being heard, pass such orders on the appeal as it thinks fit.

(2) Before disposing of any appeal, the Appellate Tribunal may call for such particulars  as  it  may  require  respecting  the  matters  arising  in  the  appeal  or cause further enquiry to be made 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) The Appellate Tribunal shall communicate its order on the appeal ¹[to the assessee and to the Commissioner within
²[thirty days] from the date of such order.]
(5)  Save  as  hereafter  provided  in  this  Chapter,  the  orders  passed  by  the Appellate Tribunal on appeal shall be final.

³[(6) Notwithstanding anything contained in this Ordinance an appeal filed ⁴[,and where a case is heard by two members and an additional member is appointed for hearing the case because of the difference of decision of the two members, the period shall be eight months from the end of the month in which the appeal was filed] by an assessee to the Appellate Tribunal shall be deemed to have been

allowed  if  the  Appellate  Tribunal  fails  to  make  an  order  thereon  within  a period of ⁵[⁶[six months] from the end of the month in which the appeal was filed:]
Provided that the provisions of this sub-section shall not apply to an appeal filed by an assessee at any time before the first day of July, 1991] ⁶[;

⁶[Provided further that the provisions of this sub-section shall, in relation to an appeal filed by an assessee at any time during the period between the first day of July, 1995 and the thirtieth day of June, 1996 (both days  inclusive), have
effect  as  if  for  the  words  "two  years"  the  words  "Three  years"  were substituted on the day on which section 21 of   অর্থ আইন, 1991 (1991 সালের ২১ নং আইন) came into force] [:

⁷[Provided further that the provisions of this sub-section shall, in relation to an appeal filed by an assessee on or after the first day of July, 1999, have effect as if for the words "two years from the end of the year" the words "two years from the end of the month" were substitute] ⁸[:

⁹[Provided further that the provisions of this sub-section shall in relation to an appeal filed by an assessee before the first day of July, 2002 have effect as if the words "six months from the end of the month in which appeal was filed" were  substituted  by the  words  "one  year from  the  end  of  the  year  in  which appeal was filed:

Provided further that the appeals filed by the Deputy Commissioner of Taxes on or before the thirtieth day of June, 2002 on which no order was passed by the Appellate Tribunal till that date shall be deemed to have   been withdrawn from first of July, 2002.]

....................................................................

¹Ins. by F.A. 1997
²Subs. for "fifteen days" by F.O. 2007
³Ins. by F.A. 1991

⁴ Ins. by F.A.2017

⁴Subs. the words for " two years form the end of the year in which the appeal was filed" by F.A.
2002
⁵Subs. for "four months" by F.O. 2007
⁶Ins. by F.A. 1999
⁷Ins. by F.A. 1998
⁸Ins. by F.A. 2002

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