principles emerge with regard to the powers of the Tribunal to rectify and recalL IT'S OWN ORDER

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Withdrawal of appeal not permissible

An assessee having once filed an appeal cannot withdraw it. Consequently, the Tribunal cannot allow such withdrawal of appeal, and if it does so, the Tribunal would be acting without jurisdiction

SPEAKING ORDER must 🗣 record all facts and decisions on it even if point in issue is covered by decision of another bench of Tribunal-

Court of appeal

Appeal against orderof penalty ✅

Only for assessment year in appeal

*Creature of law 🐶*

the* power of the Tribunal is wide enough 😃 :to include the **power to call for a report after giving opportunity to the assessee as Well as the revenue to adduce such evidence as it deems necessary for the purpose of disposal of the COntroversy in dispute*

can only decide a dispute between the assessee and the Commissioner in terms of the provisions of the Act. The question of constitutionality and vires of a provision is foreign to the scope of its jurisdiction-

position of the Appellate Tribunal is the same as a Court of appeal

TRIBUNAL hearing an appeal, may give directions for reopening assessment* of the year to which the appeal relates 🚩. It** cannot *give any directions to reopen the assessment of a period not covered by that year 🏴-

Judicial authority

INVESTED with authority to determine finally all questions of fact

consular With due care all the material facts and record its FINDING on all the contention RAISED by the assessee and the Commissioner of Income-tax in the light of the EVIDENCE and THE RELEVANT LAW

Appeal only when the assessee Commissioner is aggrieved against order OF COMMISSIONER (Appeals),

ground of carry forward and losses allowed by C(a) that was only ground that was raised before him: now second appeal on ground that"assessment was time barred" NOT RAISED BEFORE C(A) ASEESEE IS NOT AGGRIEVED

High Court ruling must be followed

Unless and until there are reasons compelling the Tribunal *TO take a different View,

High Court, has expressed an opinion on an issue, the Tribunal is no longer at liberty to rely upon earlier decisions of Tribunal even if it were a party to them;

There is nothing to prevent the Tribunal from passing an appropriate order in such an appeal preferred by one of the parties even though it might amount to granting of RELIEF to a party, who has NOT preferred any appeal-

In case on the principle laid down, if it appears that the order appealed against is contrary to the principle so laid down then the Tribunal cannot allow the order to remain intact unless there are other reasons for not interfering with the order.

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