Orders of Appellate Tribunal

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....ng 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 : 3[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.] 4[(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) 5[or sub-section (2) 13[****]] of section 253: 6[Provided that....

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....owed 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] (2B) The cost of any appeal to the Appellate Tribunal shall be at the discretion of that Tribunal.] (3) The Appellate Tribunal shall send a copy of any orders passed under this section to the assessee and to the 7[8[****] 11A[Principal Commissioner or Commissioner]]. (4) Save as provided in 9[section 256 or section 260A], orders passed by the Appellate Tribunal on appeal shall be final.     **************** NOTES:- 1. Omitted vide section 3 of the Taxati....

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....ded that if the decision of the valuers is not communicated within the period aforesaid, the Appellate Tribunal may order that the reference made under tills sub-section shall be deemed to be withdrawn and proceed to dispose of the case on the evidence before it, including the report of either of the valuers if any such report has been submitted. (c) The extent to which the costs of arbitration proceedings (including a case where a reference is deemed to be withdrawn) shall be borne by the appellant or the respondent shall be at the discretion of the Appellate Tribunal. (d) The valuers may, in disposing of any matter referred to them for arbitration under this sub-section, hold or cause to be held such enquiry as they think fit and afte....

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....ed that where an order of stay is made in any proceedings relating to an appeal filed under sub-section (1) of section 253, the Appellate Tribunal shall dispose of the appeal within a period of one hundred and eighty days from the date of such order : Provided further that if such appeal is not so disposed of within the period specified in the first proviso, the stay order shall stand vacated after the expiry of the said period." Earlier, Inserted vide Section 84 of the Finance Act, 2001 w.e.f. 01-06-2001 7. Substituted vide Section 2 of the Direct Tax Laws (Amendment) Act, 1987 w.e.f. 01-04-1988 before it was read as, "Commissioner"  8. Omitted vide Section 67 of the Finance (No. 2) Act, 1991 w.e.f. 27-09-1991 be....