Law:

Section:

Appellate Tribunal can also exercise appellate powers in favour of all or any of respondents or parties, although such respondents or parties may not have filed any appeal or objection against order giving rise to appeal Section 254 of the Income-tax Act, 1961, read with rule 31 of Order 41 of the Code of Civil Procedure, 1908 - Appellate Tribunal - Powers of - Assessment years 1979-80 to 1983-84 - Whether provisions of section 254(1) confer very wide powers on Tribunal - Held, yes - Whether while exercising powers under section 254(1), Tribunal may pass such order or decree as case may require and this would also include passing orders in favour of any of respondents although such a respondent may not have filed any appeal or objection - Held, yes FACTS The Assessing Officer assessed the assessee under section 144 and enhanced his total income. On appeal, the AAC reduced the income assessed by the Assessing Officer to some extent. On further appeal by the revenue, the Tribunal set aside the order passed by the AAC and restored the matter to him with a direction that he should obtain some material on record which would form basis for estimating the income and then decide the appeal finally. On reference, the revenue contended, inter alia, that the assessee had not filed any appeal against the order of the AAC and, therefore, the Tribunal ought to have proceeded on the footing that the assessee was not aggrieved by the order of the AAC, and therefore, the Tribunal ought to have considered the controversy only in respect of the difference between the assessment made by the Assessing Officer and the assessment made by the AAC. HELD On reading rule 33 of Order 41 of the Code of Civil Procedure, it is clear that the Appellate Court can pass appropriate orders and the appellate powers may be exercised in favour of all or any of the respondents or parties, although such respondents or parties may not have filed any appeal or objection against the order giving rise to the appeal. [Para 7] Apart from the fact that the provisions of section 254(1) confer very wide powers on the Tribunal, there is nothing in the provisions of the Act, which would have the effect of…

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