155. Procedure in appeal before the Appellate Joint Commissioner or the Commissioner (Appeals).-

155. Procedure in appeal before the Appellate Joint Commissioner ¹[or the Commissioner (Appeals)].- 

(1) The Appellate Joint Commissioner ²[or the Commissioner  (Appeals)]  shall  fix  a  day  and  place  for  the  hearing  of  the appeal and give notice thereof to the appellant and the Deputy Commissioner of Taxes against whose order the appeal has been preferred.

(2) The appellant and the Deputy Commissioner of Taxes shall have the right to be heard at the hearing of the appeal either in person or by a representative.
(3)  The  Appellate  Joint  Commissioner ³[or  the  Commissioner  (Appeals)] may, if he considers it necessary to do so, adjourn the  hearing of the appeal from time to time.
(4)  The  Appellate  Joint  Commissioner  ⁴[or  the  Commissioner  (Appeals)] may, before or at the hearing of an appeal, allow the appellant to go into any ground of appeal not earlier specified in the grounds of appeal already filed if he is satisfied that the omission of that ground from the form of appeal was not wilful or unreasonable

(5)  The  Appellate  Joint  Commissioner  ⁴[or  the  Commissioner  (Appeals)] may, before or at the hearing of an appeal, make such enquiry as he thinks fit or call for such particulars as he may require respecting the matters arising in appeals or cause further enquiry to be made by the Deputy Commissioner of Taxes.

(6)  While  hearing  an  appeal  the  Appellate  Joint  Commissioner ⁴[or  the Commissioner  (Appeals)]  shall  not  admit  any  documentary  material  or evidence which was not produced before the Deputy Commissioner of Taxes unless he is satisfied that the appellant was prevented by sufficient cause from producing  such  material  or  evidence  before  the  Deputy  Commissioner  of Taxes.

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¹Ins. " or the commissioner (Appeals)" after "Appellate Joint Commissioner" everywhere of
section 155 by F.A. 1990
²Ins. by F.A. 1990
³Ins. " or the commissioner (Appeals)" after "Appellate Joint Commissioner" everywhere of
section 155 by F.A. 1990

⁴Ins " or the Commissioner (Appeals)" after " Appellate Joint Commissioner" everywhere of
section 155 by F.A. 1990

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