Procedure in appeal
Procedure in appeal.
91 250. (1) The 92[* * *] 93[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 94[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 95[Assessing] Officer, either in person or by a representative.
(3) The 96[* * *] 97[Commissioner (Appeals)] shall have the power to adjourn the hearing of the appeal from time to time.
(4) The 96[* * *] 97[Commissioner (Appeals)] may, before disposing of any appeal, make such further inquiry as he thinks fit, or may direct the 98[Assessing] Officer to make further inquiry and report the result of the same to the 96[* * *] 97[Commissioner (Appeals)].
(5) The 96[* * *] 97[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 96[* * *] 97[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 96[* * *] 97[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.
99 [(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 1[* * *] 2[Commissioner (Appeals)] shall communicate the order passed by him to the assessee and to the 3[Chief Commissioner or Commissioner].