Procedure in appeal
Procedure in appeal.
49 250. (1) The 46[* * *] 47 [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 50 [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 50a[Assessing] Officer, either in person or by a representative.
(3) The 51[* * *] 52 [Commissioner (Appeals)] shall have the power to adjourn the hearing of the appeal from time to time.
(4) The 51[* * *] 52 [Commissioner (Appeals)] may, before disposing of any appeal, make such further inquiry as he thinks fit, or may direct the 50a[Assessing] Officer to make further inquiry and report the result of the same to the 51[* * *] 52 [Commissioner (Appeals)].
(5) The 51[* * *] 52 [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 51 [* * *] 52[Commissioner (Appeals)] is satisfied that the omission of that ground from the form of appeal was not wilful or unreasonable.