Tribunal hearing procedure limits a represented party's direct presentation before the Appellate Tribunal. A party who has engaged a legal practitioner or authorised representative to appear before the Appellate Tribunal may be restricted by the Tribunal in making its own presentation. The rule regulates personal participation in proceedings where representation has been appointed, allowing the Tribunal to control or limit direct oral presentation by the party. It is a procedural restraint within the Tribunal's hearing framework and does not affect substantive tax liability.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Tribunal hearing procedure limits a represented party's direct presentation before the Appellate Tribunal.
A party who has engaged a legal practitioner or authorised representative to appear before the Appellate Tribunal may be restricted by the Tribunal in making its own presentation. The rule regulates personal participation in proceedings where representation has been appointed, allowing the Tribunal to control or limit direct oral presentation by the party. It is a procedural restraint within the Tribunal's hearing framework and does not affect substantive tax liability.
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