Procedure in appeal
Procedure in appeal.
53 250. (1) The 54[Deputy Commissioner (Appeals)] 55[or, as the case may be, the 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 56[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;
(3) The 54[Deputy Commissioner (Appeals)] 55[or, as the case may be, the Commissioner (Appeals)] shall have the power to adjourn the hearing of the appeal from time to time.
(4) The 57[Deputy Commissioner (Appeal)] 58[or, as the case may be, the Commissioner (Appeals)] may, before disposing of any appeal, make such further inquiry as he thinks fit, or may direct the 59[Assessing] Officer to make further inquiry and report the result of the same to the 57[Deputy Commissioner (Appeals)] 58[or, as the case may be, the Commissioner (Appeals)].
(5) The 57[Deputy Commissioner (Appeals)] 58[or, as the case may be, the 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 57[Deputy Commissioner (Appeals)] 58[or, as the case may be, the Commissioner (Appeals)] is satisfied that the omission of that ground from the form of appeal was not wilful or unreasonable.