1.[Powers of the Joint Commissioner (Appeals) or the Commissioner (Appeals)]

251. (1) In disposing of an appeal, the Commissioner (Appeals) shall have the following powers—

 (a) in an appeal against an order of assessment, he may confirm, reduce, enhance or annul the assessment;

(aa) in an appeal against the order of assessment in respect of which the proceeding before the Settlement Commission abates under section 245HA, he may, after taking into consideration all the material and other information produced by the assessee before, or the results of the inquiry held or evidence recorded by, the Settlement Commission, in the course of the proceeding before it and such other material as may be brought on his record, confirm, reduce, enhance or annul the assessment;

 (b) in an appeal against an order imposing a penalty, he may confirm or cancel such order or vary it so as either to enhance or to reduce the penalty;

 (c) in any other case, he may pass such orders in the appeal as he thinks fit.

 

2.[(1A) In disposing of an appeal, the Joint Commissioner (Appeals) shall have the following

powers—

 

(a) in an appeal against an order of assessment, he may confirm, reduce, enhance or annul the

assessment;

 

(b) in an appeal against an order imposing a penalty, he may confirm or cancel such order or vary it so as either to enhance or to reduce the penalty;

 

(c) in any other case, he may pass such orders in the appeal as he thinks fit]

 

(2) The 3.[Joint Commissioner (Appeals) or the Commissioner (Appeals)] shall not enhance an assessment or a penalty or reduce the amount of refund unless the appellant has had a reasonable opportunity of showing cause against such enhancement or reduction.

 

Explanation.—In disposing of 4[an appeal, the Joint Commissioner (Appeals) or the Commissioner (Appeals),] may consider and decide any matter arising out of the proceedings in which the order appealed against was passed, notwithstanding that such matter was not 5[raised before the Joint Commissioner (Appeals) or the Commissioner (Appeals), as the case may be,] by the appellant.

 

 

Notes:

1.Substituted by the Finance Act, 2023 dated 01.02.2023 w.e.f 01.04.2023.

In the marginal heading

Powers of the Commissioner (Appeals).

The following shall be substituted;

“Powers of the Joint Commissioner (Appeals) or the Commissioner (Appeals)”

 

2. Inserted by the Finance Act, 2023 dated 01.02.2023 w.e.f 01.04.2023.

 

3.Substituted by the Finance Act, 2023 dated 01.02.2023 w.e.f 01.04.2023.

in sub-section (2), for the words

“Commissioner (Appeals)”,

The following shall be substituted

Joint Commissioner (Appeals) or the Commissioner (Appeals),

 

4.Substituted by the Finance Act, 2023 dated 01.02.2023 w.e.f 01.04.2023.

in the Explanation-

"an appeal, the Commissioner (Appeals),"

The following shall be substituted

"an appeal, the Joint Commissioner (Appeals) or the Commissioner (Appeals),"

 

5. Substituted by the Finance Act, 2023 dated 01.02.2023 w.e.f 01.04.2023.

in the Explanation-

"raised before the Commissioner (Appeals)"

The following shall be substituted

"raised before the Joint Commissioner (Appeals) or the Commissioner (Appeals), as the case may be,"