Procedure in appeal – Section 250

Appeal procedure requires notice, hearing rights, written reasons and a one year disposal objective under notified schemes.

The appellate authority must fix a hearing, notify appellant and Assessing Officer, and hear both parties. It may adjourn, undertake or direct further inquiry, and allow additional grounds if omission was not wilful or unreasonable. The order disposing the appeal must be in writing stating points for determination, decisions and reasons. Appeals should, where possible, be decided within one year of the end of the financial year in which the appeal was filed. The Central Government may notify schemes to enhance appellate efficiency and alter procedural provisions as specified; such notifications are to be laid before Parliament. The appellate order must be communicated to the assessee and the relevant commissioners.