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of <h1>Appeals Process Under Income Tax Rules: Hearing, Adjournments, Written Orders, and Timely Disposal Guidelines</h1> The Joint Commissioner (Appeals) or Commissioner (Appeals) is responsible for fixing the hearing date and place for income tax appeals and notifying both the appellant and the Assessing Officer. Both parties have the right to be heard personally or through representatives. The appellate authority may adjourn hearings, conduct or direct further inquiries, and permit additional grounds of appeal if omissions were not willful or unreasonable. The final order must be in writing, stating the points for determination, decisions, and reasons. Appeals should ideally be decided within one year from the end of the financial year in which they were filed. The Central Government may establish schemes to enhance efficiency and transparency in appeal disposal, including technological interfaces and dynamic jurisdiction, with related procedural modifications notified and laid before Parliament. Upon disposal, the order must be communicated to the appellant and relevant tax commissioners.
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