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principles emerge with regard to the powers of the Tribunal to rectify and…
principles emerge with regard to the powers of the Tribunal to rectify and recalL IT'S OWN ORDER
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 :speaking_head_in_silhouette: record all facts and decisions on it even if point in issue is covered by decision of another bench of Tribunal-
Court of appeal
position of the Appellate Tribunal is the same as a Court of appeal
Appeal against orderof penalty :check:
the
* power of the Tribunal is wide enough :smiley:
:
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
*
Only for assessment year in appeal
TRIBUNAL hearing an appeal, may give directions for reopening assessment
* of the year to which the appeal relates
:red_flag:
. It**
cannot
*
give any directions to reopen the assessment of a period not covered by that year :black_flag:-
*Creature of law
:dog:*
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-
Judicial authority
INVESTED with authority to determine finally all questions of fact
consular With due care all the
material fact
s 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.