Report No. 12
258. Procedure in appeal.-
(1) The Appellate Assistant Commissioner 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 Income-tax Officer against whose order the appeal is preferred.
[Section 31(1), earlier part]
(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 Income-tax Officer, either in person or by an representative. [Section 31(3), 2nd proviso]
(3) The Appellate Assistant Commissioner shall have the power to adjourn the hearing of the appeal from time to time.
[Section 31(1), latter part]
(4) The Appellate Assistant Commissioner may, before disposing of any appeal, make such further inquiry as he thinks fit, or may direct the Income-tax Officer to make fiirther enquiry and report the result of the same to the Appellate Assistant Commissioner.
(5) The Appellate Assistant Commissioner 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 Appellate Assistant Commissioner is satisfied that the omission of that ground from the form of appeal was not wilful or unreasonable.
(6) The order of the Appellate Assistant Commissioner disposing of the appeal shall be in writing and shall state the points for determination, the decision thereon and the reasons for the decision, and the relief, if any, to which the appellant is entitled.
(7) On the disposal of the appeal, the Appellate Assistant Commissioner shall communicate the order passed by him to the assessee and to the Commissioner.