The Income-Tax Act, 1961

250. Procedure in appeal.-

(1) The ⁴[*** 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 ⁵[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 ⁵[Assessing Officer,] either in person or by a representative.

(3) The ⁴[*** Commissioner (Appeals)] shall have the power to adjourn the hearing of the appeal from time to time.

(4) The ⁴[*** Commissioner (Appeals)] may, before disposing of any appeal, make such further inquiry as he thinks fit, or may direct the ⁵[Assessing Officer] to make further inquiry and report the result of the same to the ⁴[*** Commissioner (Appeals)].

(5) The ⁴[*** 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 ⁴[*** 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 ⁴[*** 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.

⁶[(6A) In every appeal, the ⁴[*** 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 ⁴[*** Commissioner (Appeals)] shall communicate the order passed by him to the assessee and to the ⁷[⁸[Principal Chief Commissioner or Chief Commissioner] or ⁹[Principal Commissioner or Commissioner]].

4. The words and brackets "Deputy Commissioner (Appeals) or, as the case may be, the" omitted by Act 21 of 1998, s. 65 (w.e.f.1-10-1998). Earlier "Deputy Commissioner (Appeals)" was substituted for "Appellate Assistant Commissioner" by Act 4 of 1988, s. 2 (w.e.f. 1-4-198) and the words and brackets "or, as the case may be, the Commissioner (Appeals)" were inserted by Act 29 of 1977, s. 39 and the Fifth Schedule (w.e.f. 10-7-1978).

5. Subs. by Act 4 of 1988, s. 2, for "Income-tax Officer" (w.e.f. 1-4-1988).

6. Ins. by Act 27 of 1999, s. 84 (w.e.f. 1-6-1999).

7. Subs. by Act 4 of 1988, s. 2, for "Commissioner" (w.e.f. 1-4-1988).

8. Subs. by Act 25 of 2014, s. 4 for "Chief Commissioner" (w.e.f. 1-6-2013).

9. Subs. by s. 4, ibid., for "Commissioner" (w.e.f. 1-6-2013).

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