Procedure in appeal.
77250.
(1) The 78[* * *] 79[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 80[Assessing] Officer against
whose order the appeal is preferred.
(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 80[Assessing] Officer, either
in person or by a representative.
(3) The 81[* * *] 82[Commissioner (Appeals)]
shall have the power to adjourn the hearing of the appeal from time to time.
(4) The 83[* * *] 84[Commissioner (Appeals)]
may, before disposing of any appeal, make such further inquiry as he thinks
fit, or may direct the 85[Assessing] Officer
to make further inquiry and report the result of the same to the 83[* * *] 84[Commissioner (Appeals)].
(5) The 86[* * *] 87[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 86[* * *] 87[Commissioner (Appeals)] is
satisfied that the omission of that ground from the form of appeal was not
wilful or unreasonable.
(6) The order of the 86[* * *] 87[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.
88[(6A) In every appeal, the
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) On the disposal of the
appeal, the 86[* * *] 87[Commissioner (Appeals)]
shall communicate the order passed by him to the assessee and to the 89[Chief Commissioner or
Commissioner].