Income Tax Act, 2025
Section 13: Subs. by Act 28 of 2016, s. 95, for the proviso (w.r.e.f. 12012).
13. Subs. by Act 28 of 2016, s. 95, for the proviso (w.r.e.f. 12012).
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254. Orders of Appellate Tribunal.—(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.
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(2) The Appellate Tribunal may, at any time within2[six months from the end of the month in which
the order was passed], with a view to rectifying any mistake apparent from the record, amend any order
passed by it under sub-section (1), and shall make such amendment if the mistake is brought to its notice
by the assessee or the 3[Assessing Officer]:
Provided that an amendment which has the effect of enhancing an assessment or reducing a refund or
otherwise increasing the liability of the assessee, shall not be made under this sub-section unless the
Appellate Tribunal has given notice to the assessee of its intention to do so and has allowed the assessee a
reasonable opportunity of being heard:
4[Provided further that any application filed by the assessee in this sub-section on or after the 1st day
of October, 1998, shall be accompanied by a fee of fifty rupees.]
5[(2A) In every appeal, the Appellate Tribunal, where it is possible, may hear and decide such appeal
within a period of four years from the end of the financial year in which such appeal is filed under
sub-section (1) 6[or sub-section (2)] 7*** of section 253:
8[Provided that the Appellate Tribunal may, after considering the merits of the application made by
the assessee, pass an order of stay in any proceedings relating to an appeal filed under sub-section (1)
of section 253, for a period not exceeding one hundred and eighty days from the date of such order and
the Appellate Tribunal shall dispose of the appeal within the said period of stay specified in that order:
Provided further that where such appeal is not so disposed of within the said period of stay as
specified in the order of stay, the Appellate Tribunal may, on an application made in this behalf by the
assessee and on being satisfied that the delay in disposing of the appeal is not attributable to the assessee,
extend the period of stay, or pass an order of stay for a further period or periods as it thinks fit; so,
however, that the aggregate of the period originally allowed and the period or periods so extended or
allowed shall not, in any case, exceed three hundred and sixty-five days and the Appellate Tribunal shall
dispose of the appeal within the period or periods of stay so extended or allowed:
9[Provided also that if such appeal is not so disposed of within the period allowed under the first
proviso or the period or periods extended or allowed under the second proviso, which shall not, in any
case, exceed three hundred and sixty-five days, the order of stay shall stand vacated after the expiry of
such period or periods, even if the delay in disposing of the appeal is not attributable to the assessee.]]
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.
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The Appellate Tribunal may, at any time within2[six months from the end of the month in which
the order was passed], with a view to rectifying any mistake apparent from the record, amend any order
passed by it under sub-section
In every appeal, the Appellate Tribunal, where it is possible, may hear and decide such appeal
within a period of four years from the end of the financial year in which such appeal is filed under
sub-section
6[or sub-section
of section 253, for a period not exceeding one hundred and eighty days from the date of such order and
the Appellate Tribunal shall dispose of the appeal within the said period of stay specified in that order:
Provided further that where such appeal is not so disposed of within the said period of stay as
specified in the order of stay, the Appellate Tribunal may, on an application made in this behalf by the
assessee and on being satisfied that the delay in disposing of the appeal is not attributable to the assessee,
extend the period of stay, or pass an order of stay for a further period or periods as it thinks fit; so,
however, that the aggregate of the period originally allowed and the period or periods so extended or
allowed shall not, in any case, exceed three hundred and sixty-five days and the Appellate Tribunal shall
dispose of the appeal within the period or periods of stay so extended or allowed:
9[Provided also that if such appeal is not so disposed of within the period allowed under the first
proviso or the period or periods extended or allowed under the second proviso, which shall not, in any
case, exceed three hundred and sixty-five days, the order of stay shall stand vacated after the expiry of
such period or periods, even if the delay in disposing of the appeal is not attributable to the assessee.]]