Procedure in appeal.

1. (1) The 4[*** Commissioner (Appeals)] shall fix a day and place for the hearing of the appeal, and shall give notice of the same to the appellant and to the 5[Assessing Officer] against whose order the appeal is preferred.
2. (2) The following shall have the right to be heard at the hearing of the appeal—
   • (a) the appellant, either in person or by an authorised representative;
   • (b) the 5[Assessing Officer,] either in person or by a representative.
3. (3) The 4[*** Commissioner (Appeals)] shall have the power to adjourn the hearing of the appeal from time to time.
4. (4) The 4[*** Commissioner (Appeals)] may, before disposing of any appeal, make such further inquiry as he thinks fit, or may direct the 5[Assessing Officer] to make further inquiry and report the result of the same to the 4[*** Commissioner (Appeals)].
5. (5) The 4[*** Commissioner (Appeals)] may, at the hearing of an appeal, allow the appellant to go into any ground of appeal not specified in the grounds of appeal, if the 4[*** Commissioner (Appeals)] is satisfied that the omission of that ground from the form of appeal was not wilful or unreasonable.
6. (6) The order of the 4[*** Commissioner (Appeals)] disposing of the appeal shall be in writing and shall state the points for determination, the decision thereon and the reason for the decision. 6[(6A) In every appeal, the 4[*** Commissioner (Appeals)], where it is possible, may hear and decide such appeal within a period of one year from the end of the financial year in which such appeal is filed before him under sub-section (1) of section 246A.]
7. (7) On the disposal of the appeal, the 4[*** Commissioner (Appeals)] shall communicate the order passed by him to the assessee and to the 7[8[Principal Chief Commissioner or Chief Commissioner] or 9[Principal Commissioner or Commissioner]]. 2. The words and brackets “Deputy Commissioner (Appeals) or, as the case may be, the” omitted by Act 21 of 1998, s. 50 (w.e.f. 1-10-1998). Earlier “Deputy Commissioner (Appeals)” was substituted for “Appellate Assistant Commissioner” by Act 4 of 1988, s. 2 (w.e.f. 1-4-198) and the words and brackets “or, as the case may be, the Commissioner (Appeals)” were inserted by Act 29 of 1977, s. 39 and the Fifth Schedule (w.e.f. 10-7-1978). 4. The words and brackets “Deputy Commissioner (Appeals) or, as the case may be, the” omitted by Act 21 of 1998, s. 65 (w.e.f.1-10-1998). Earlier “Deputy Commissioner (Appeals)” was substituted for “Appellate Assistant Commissioner” by Act 4 of 1988, s. 2 (w.e.f. 1-4-198) and the words and brackets “or, as the case may be, the Commissioner (Appeals)” were inserted by Act 29 of 1977, s. 39 and the Fifth Schedule (w.e.f. 10-7-1978).

¹ Ins. by Act 3 of 1989, s. 45 (w.e.f. 1-4-1989).

³ Subs. by Act 3 of 1989, s. 45, for “this sub-section” (w.e.f. 1-4-1989).

⁵ Subs. by Act 4 of 1988, s. 2, for “Income-tax Officer” (w.e.f. 1-4-1988).

⁶ Ins. by Act 27 of 1999, s. 84 (w.e.f. 1-6-1999).

⁷ Subs. by Act 4 of 1988, s. 2, for “Commissioner” (w.e.f. 1-4-1988).

⁸ Subs. by Act 25 of 2014, s. 4 for “Chief Commissioner” (w.e.f. 1-6-2013).

⁹ Subs. by s. 4, ibid., for “Commissioner” (w.e.f. 1-6-2013).