Following is the text of Section 132 of Income Tax Ordinance, 2001:
132. Disposal of appeals by the Appellate Tribunal.— (1) The Appellate Tribunal may, before disposing of an appeal, call for such particulars as it may require in respect of the matters arising on the appeal or cause further enquiry to be made by the Commissioner.
(2) The Appellate Tribunal shall afford an opportunity of being heard to the parties to the appeal and, in case of default by any of the party on the date of hearing, the Tribunal 4[ ] may proceed ex parte to decide the appeal on the basis of the available record.]
(2A) The Appellate Tribunal shall decide the appeal within six months of its filing;]
(3) Where the appeal relates to an assessment order, the Appellate Tribunal may, 6[without prejudice to the powers specified in sub-section (2),] make an order to —
(a) affirm, modify or annul the assessment order; or
(c) remand the case to the Commissioner or the Commissioner (Appeals) for making such enquiry or taking such action as the Tribunal may direct.]
(4) The Appellate Tribunal shall not increase the amount of any assessment 3[or penalty] or decrease the amount of any refund unless the taxpayer has been given a reasonable opportunity of showing cause against such increase or decrease, as the case may be.
(5) Where, as the result of an appeal, any change is made in the assessment of an association of persons or a new assessment of an association of persons is ordered to be made, the Appellate Tribunal may authorise the Commissioner to amend accordingly any assessment order made on a member of the association and the time limit in sub-section (2) of section 122 shall not apply to the making of such amended assessment.
(6) Where the appeal relates to a decision other than in respect of an assessment, the Appellate Tribunal may make an order to affirm, vary or annul the decision, and issue such consequential directions as the case may require.
(7) The Appellate Tribunal shall communicate its order to the taxpayer and the Commissioner.
(10) Save as provided in section 133, the decision of the Appellate Tribunal on an appeal shall be final.
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