Clause 185 - Orders of Appellate Tribunal. - Direct Taxes Code, 2010

Orders of Appellate Tribunal. 185. (1) The Appellate Tribunal may, after giving both the parties to the appeal an opportunity of being heard, pass such orders thereon as it thinks fit. (2) The Appellate Tribunal may, either suo motu or the mistake on being brought to its notice by the assessee or the Assessing Officer at any time within a period of four years from the date of the order, with a view to rectifying any mistake apparent on the face of the record, amend any order passed by it under sub-section (1). (3) The Appellate Tribunal shall not make an amendment which has the effect of enhancing an assessment or reducing a refund or otherwise increasing the liability of the assessee under sub-section (2) without giving the assessee an opportunity of being heard. (4) Every appeal preferred under section 183 shall be heard and disposed of by the Appellate Tribunal as expeditiously as possible and endeavour shall be made to dispose of such appeal within a period of two years from the end of the financial year in which the appeal is preferred. (5) The Appellate Tribunal shall send a copy of any order passed under this section to the assessee and to the Commissioner. (6) Subject to the provisions of section 187, the orders passed by the Appellate Tribunal shall be final.