Procedure in appeal.

250. the appellant, either in person or by an authorised representative;

(1)
The
90
[**
*]
91
[Jo
int
Co
mmi
ssio
ner
(Ap
peal
s) or
the]
92
[C
om
miss
ione
r
(Ap
peal
s)]
shall
fix a
day
and
plac
e for
the
hear
ing
of
the
appe
al,
and
shall
give
noti
 ce
of
the
sam
e to
the
appe
llant
and
to
the
93
(a)
(b) the 93[Assessing] Officer, either in person or by a representative.
(3) The [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—
90
[***] 91[Joint Commissioner (Appeals) or the] 92[Commissioner (Appeals)] shall have the power to
adjourn the hearing of the appeal from time to time.
(4) The 90[***] 91[Joint Commissioner (Appeals) or the] 92[Commissioner (Appeals)] 94may, before
disposing of any appeal, make such further inquiry as he thinks fit, or may direct the 93[Assessing]
Officer to make further inquiry and report the result of the same to the 90[***] 91[Joint Commissioner
(Appeals) or the] 92[Commissioner (Appeals)].
(5) The 90[***] 91[Joint Commissioner (Appeals) or the] 92[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 90[***] 91[Joint Commissioner (Appeals) or the] 92[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 95[***] 96[Joint Commissioner (Appeals) or the] 92[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.
97
[(6A) In every appeal, the Joint Commissioner (Appeals) or the Commissioner (Appeals), as the case
may be, 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) or transferred to
him under sub-section (2) or sub-section (3) of section 246 or filed before him under sub-section (1) of
section 246A, as the case may be.]
98
[(6 eliminating the interface between the Commissioner (Appeals) and the appellant in
B) the course of appellate proceedings to the extent technologically feasible;
The
Cent
ral
Gov
ern
men
t
may
mak
ea
sche
me99
 (a)
(b) optimising utilisation of the resources through economies of scale and functional
specialisation;
(c) introducing an appellate system with dynamic jurisdiction in which appeal shall be
disposed of by one or more Commissioner (Appeals).
(6C) The Central Government may, for the purposes of giving effect to the scheme made under sub-
section (6B), by notification in the Official Gazette, direct that any of the provisions of this Act relating
to jurisdiction and procedure for disposal of appeals by Commissioner (Appeals) shall not apply or
shall apply with such exceptions, modifications and adaptations as may be specified in the notification:
Provided that no direction shall be issued after the 31st day of March, 2022:
, by notification in the Official Gazette, for the purposes of disposal of appeal by Commissioner
(Appeals), so as to impart greater efficiency, transparency and accountability by—
1
[Provided further that the Central Government may amend any direction, issued under this sub-
section on or before the 31st day of March, 2022, by notification in the Official Gazette.]
(6D) Every notification issued under sub-section (6B) and sub-section (6C) shall, as soon as may be
after the notification is issued, be laid before each House of Parliament.]
(7) On the disposal of the appeal, the 2[***] 3[Joint Commissioner (Appeals) or the] 4[Commissioner
(Appeals)] shall communicate the order passed by him to the assessee and to the 5[6[Principal Chief
Commissioner or] Chief Commissioner or 6[Principal Commissioner or] Commissioner].

89. For relevant case laws, see Taxmann's Master Guide to Income-tax Act.
90. Words "Deputy Commissioner (Appeals) or, as the case may be, the" omitted by the
Finance (No. 2) Act, 1998, w.e.f. 1-10-1998. Earlier "Deputy Commissioner (Appeals)"
was substituted for "Appellate Assistant Commissioner" by the Direct Tax Laws
(Amendment) Act, 1987, w.e.f. 1-4-1988 and "or, as the case may be, the" was inserted
by the Finance (No. 2) Act, 1977, w.e.f. 10-7-1978.
91. Inserted by the Finance Act, 2023, w.e.f. 1-4-2023.
92. Inserted by the Finance (No. 2) Act, 1977, w.e.f. 10-7-1978.
93. Substituted for "Income-tax" by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-
1988.
94. For the meaning of the expression "may", see Taxmann's Direct Taxes Manual, Vol. 3.
95. Words "Deputy Commissioner (Appeals) or, as the case may be, the" omitted by the
Finance (No. 2) Act, 1998, w.e.f. 1-10-1998. Earlier "Deputy Commissioner (Appeals)"
was substituted for "Appellate Assistant Commissioner" by the Direct Tax Laws
(Amendment) Act, 1987, w.e.f. 1-4-1988 and "or, as the case may be, the" was inserted
by the Finance (No. 2) Act, 1977, w.e.f. 10-7-1978.
96. Inserted by the Finance Act, 2023, w.e.f. 1-4-2023.
97. Substituted by the Finance Act, 2023, w.e.f. 1-4-2023. Prior to its substitution, sub-
section (6A), as inserted by the Finance Act, 1999, w.e.f. 1-6-1999, read as under:
"(6A) In every appeal, the 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."
98. Sub-sections (6B), (6C) and (6D) inserted by the Finance Act, 2020, w.e.f. 1-4-2020.
99. See Faceless Appeal Scheme. For details, see Taxmann's Income-tax Rules.
1. Inserted by the Finance Act, 2023, w.r.e.f. 1-4-2022.
2. Words "Deputy Commissioner (Appeals) or, as the case may be, the" omitted by the
 Finance (No. 2) Act, 1998, w.e.f. 1-10-1998. Earlier "Deputy Commissioner (Appeals)"
was substituted for "Appellate Assistant Commissioner" by the Direct Tax Laws
(Amendment) Act, 1987, w.e.f. 1-4-1988 and "or, as the case may be, the" was inserted
by the Finance (No. 2) Act, 1977, w.e.f. 10-7-1978.
3. Inserted by the Finance Act, 2023, w.e.f. 1-4-2023.
4. Inserted by the Finance (No. 2) Act, 1977, w.e.f. 10-7-1978.
5. Substituted for "Commissioner" by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-
1988.
6. Inserted by the Finance (No. 2) Act, 2014, w.r.e.f. 1-6-2013.