250 Income Tax Act - Procedure in appeal

Section 250 of Income Tax Act 1961 - Procedure in appeal

(1) The 1 *** 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 2 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 2 Assessing Officer, either in person or by a representative.

(3) The 1 *** Commissioner (Appeals) shall have the power to adjourn the hearing of the appeal from time to time.

(4) The 1 *** Commissioner (Appeals) may, before disposing of any appeal, make such further inquiry as he thinks fit, or may direct the2 Assessing Officer to make further inquiry and report the result of the same to the 1 *** Commissioner (Appeals).

(5) The 1 *** 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 1 *** 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 1 *** 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.

3 (6A) In every appeal, the 1 *** 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 *** Commissioner (Appeals) shall communicate the order passed by him to the assessee and to the 4 5 Principal Chief Commissioner or Chief Commissioner or 6 Principal Commissioner or Commissioner.
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1. 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).
2. Subs. by Act 4 of 1988, s. 2, for "Income-tax Officer" (w.e.f. 1-4-1988).
3. Ins. by Act 27 of 1999, s. 84 (w.e.f. 1-6-1999).
4. Subs. by Act 4 of 1988, s. 2, for "Commissioner" (w.e.f. 1-4-1988).
5 Subs. by Act 25 of 2014, s. 4 for "Chief Commissioner" (w.e.f. 1-6-2013).
6. Subs. by s. 4, ibid., for "Commissioner" (w.e.f. 1-6-2013).