Section 113. Orders of Appellate Tribunal.-
(1) The Appellate Tribunal may, after giving the
parties to the appeal an opportunity of being heard, pass such orders thereon
as it thinks fit, confirming, modifying or annulling the decision or order
appealed against or may refer the case back to the Appellate Authority, or the
Revisional Authority or to the original adjudicating authority, with such
directions as it may think fit, for a fresh adjudication or decision after
taking additional evidence, if necessary.
(2) The Appellate Tribunal may, if sufficient cause is
shown, at any stage of hearing of an appeal, grant time to the parties or any
of them and adjourn the hearing of the appeal for reasons to be recorded in
writing:
Provided that no such adjournment shall be granted
more than three times to a party during hearing of the appeal.
(3) The Appellate Tribunal may amend any order passed
by it under sub-section (1) so as to rectify any error apparent on the face of
the record, if such error is noticed by it on its own accord, or is brought to
its notice by the Commissioner or the Commissioner of State tax or the
Commissioner of the Union territory tax or the other party to the appeal within
a period of three months from the date of the order:
Provided that no amendment which has the effect of
enhancing an assessment or reducing a refund or input tax credit or otherwise
increasing the liability of the other party, shall be made under this
sub-section, unless the party has been given an opportunity of being heard.
(4) The Appellate Tribunal shall, as far as possible,
hear and decide every appeal within a period of one year from the date on which
it is filed.
(5) The Appellate Tribunal shall send a copy of every
order passed under this section to the Appellate Authority or the Revisional
Authority, or the original adjudicating authority, as the case may be, the
appellant and the jurisdictional Commissioner or the Commissioner of State tax
or the Union territory tax.
(6) Save as provided in section 117 or section 118,
orders passed by the Appellate Tribunal on an appeal shall be final and binding
on the parties.
