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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