QS Study

Describe the power and function of Appellate Tribunal

Taxes Appellate Tribunal is the highest Judicial authority in determining the factual point of income tax cases. According to section 2(5), ‘Appellate Tribunal’ means the Taxes Appellate Tribunal established under section 11. As per section 3, it is not a part of income tax authority. But in the case of law point, the appellant can go with a reference application to the honorable High Court against the order of the Tribunal.

Some important power and functions of the appellate tribunal are as follows –

  1. It can accept an appeal of an assessee.
  2. It can also accept an appeal of the DCT against the order of an appellate joint commissioner.
  3. It may also admit an appeal after the expiry of sixty days on a valid ground.
  4. It may pass order as it thinks fit after both the parties a chance of being heard.
  5. It may call for relevant particulars.
  6. It may direct the DCT to amend the assessment of assessee.
  7. It has the same powers as are vested in the court under the code of civil procedure.
  8. It may impose a penalty.
  9. It may send a copy of penalty so DCT
  10. The orders passed by the AT bole be final
  11. It will communicate its order on the appeal to the assessee.
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