Appeal procedure: appellate authority must fix hearings, allow parties to be heard, inquire further, and issue reasoned written orders. Section 250 requires the Joint Commissioner (Appeals) or the Commissioner (Appeals) to fix and notify a hearing, permits the appellant and Assessing Officer to be heard, allows adjournments and further inquiry (including by direction to the Assessing Officer), permits admission of unlisted grounds if omission was not wilful or unreasonable, and mandates a written order stating points for determination, decisions and reasons; it also contemplates disposal within a one year target where possible and governmental schemes to optimise appellate disposal.