Section 250 - Procedure in appeal - Income-tax Act, 1961

Procedure in appeal. 250. (1) The 1 [* * *] 24 [ Joint Commissioner (Appeals) or the Commissioner (Appeals) ] shall fix a day and place for the hearing of the appeal, and shall give notice of the same to the appellant and to the 3 [Assessing] Officer against whose order the appeal is preferred. (2) The following shall have the right to be heard at the hearing of the appeal- ( a ) the appellant, either in person or by an authorised representative; ( b ) the 4 [Assessing] Officer, either in person or by a representative. (3) The 5 [* * *] 24 [ Joint Commissioner (Appeals) or the Commissioner (Appeals) ] shall have the power to adjourn the hearing of the appeal from time to time. (4) The 7 [* * *] 24 [ Joint Commissioner (Appeals) or the Commissioner (Appeals) ] may, before disposing of any appeal, make such further inquiry as he thinks fit, or may direct the 9 [Assessing] Officer to make further inquiry and report the result of the same to the 10 [* * *] 24 [ Joint Commissioner (Appeals) or the Commissioner (Appeals) ] . (5) The 12 [* * *] 24 [ Joint Commissioner (Appeals) or the Commissioner (Appeals) ] may, at the hearing of an appeal, allow the appellant to go into any ground of appeal not specified in the grounds of appeal, if the 14 [* * *] 24 [ Joint Commissioner (Appeals) or the Commissioner (Appeals) ] is satisfied that the omission of that ground from the form of appeal was not wilful or unreasonable. (6) The order of the 16 [* * *] 24 [ Joint Commissioner (Appeals) or the Commissioner (Appeals) ] disposing of the appeal shall be in writing and shall state the points for determination, the decision thereon and the reason for the decision. 25 [ (6A) In every appeal, the Joint Commissioner (Appeals) or the Commissioner (Appeals), as the case may be, where it is possible, may hear and decide such appeal within a period of one year from the end of the financial year in which such appeal is filed before him under sub-section (1) or transferred to him under sub-section (2) or sub-section (3) of section 246 or filed before him under sub-section (1) of section 246A, as the case may be. ] 23 [ (6B) The Central Government may make a scheme, by notification in the Official Gazette, for the purposes of disposal of appeal by 24 [ Joint Commissioner (Appeals) or the Commissioner (Appeals) ] , so as to impart greater efficiency, transparency and accountability by- (a) eliminating the interface between the 24 [ Joint Commissioner (Appeals) or the Commissioner (Appeals) ] and the appellant in the course of appellate proceedings to the extent technologically feasible; (b) optimising utilisation of the resources through economies of scale and functional specialisation; (c) introducing an appellate system with dynamic jurisdiction in which appeal shall be disposed of by one or more 24 [ Joint Commissioner (Appeals) or the Commissioner (Appeals) ] . (6C) The Central Government may, for the purposes of giving effect to the scheme made under sub-section (6B), by notification in the Official Gazette, direct that any of the provisions of this Act relating to jurisdiction and procedure for disposal of appeals by 24 [ Joint Commissioner (Appeals) or the Commissioner (Appeals) ] shall not apply or shall apply with such exceptions, modifications and adaptations as may be specified in the notification: Provided that no direction shall be issued after the 31st day of March, 2022. 26 [ Provided further that the Central Government may amend any direction, issued under this sub-section on or before the 31st day of March, 2022, by notification in the Official Gazette. ] (6D) Every notification issued under sub-section (6B) and sub-section (6C) shall, as soon as may be after the notification is issued, be laid before each House of Parliament. ] (7) On the disposal of the appeal, the 19 [* * *] 24 [ Joint Commissioner (Appeals) or the Commissioner (Appeals) ] shall communicate the order passed by him to the assessee and to the 21 [ 22 [Principal Chief Commissioner or] Chief Commissioner or 22 [Principal Commissioner or] Commissioner]. ------------------- Notes :- 1. Words Deputy Commissioner (Appeals) or, as the case may be, the omitted by the Finance (No. 2) Act, 1998, w.e.f. 1-10-1998. Earlier Deputy Commissioner (Appeals) was substituted for Appellate Assistant Commissioner by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988 and or, as the case may be, the was inserted by the Finance (No. 2) Act, 1977, w.e.f. 10-7-1978. 2. Inserted by the Finance (No. 2) Act, 1977, w.e.f. 10-7-1978. 3. Substituted for Income-tax by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988. 4. Substituted for Income-tax by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988. 5. Words Deputy Commissioner (Appeals) or, as the case may be, the omitted by the Finance (No. 2) Act, 1998, w.e.f. 1-10-1998. Earlier Deputy Commissioner (Appeals) was substituted for Appellate Assistant Commissioner by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988 and or, as the case may be, the was inserted by the Finance (No. 2) Act, 1977, w.e.f. 10-7-1978. 6 . Inserted by the Finance (No. 2) Act, 1977, w.e.f. 10-7-1978. 7. Words Deputy Commissioner (Appeals) or, as the case may be, the omitted by the Finance (No. 2) Act, 1998, w.e.f. 1-10-1998. Earlier Deputy Commissioner (Appeals) was substituted for Appellate Assistant Commissioner by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988 and or, as the case may be, the was inserted by the Finance (No. 2) Act, 1977, w.e.f. 10-7-1978. 8. Inserted by the Finance (No. 2) Act, 1977, w.e.f. 10-7-1978. 9. Substituted for Income-tax by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988. 10. Words Deputy Commissioner (Appeals) or, as the case may be, the omitted by the Finance (No. 2) Act, 1998, w.e.f. 1-10-1998. Earlier Deputy Commissioner (Appeals) was substituted for Appellate Assistant Commissioner by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988 and or, as the case may be, the was inserted by the Finance (No. 2) Act, 1977, w.e.f. 10-7-1978. 11. Inserted by the Finance (No. 2) Act, 1977, w.e.f. 10-7-1978. 12. Words Deputy Commissioner (Appeals) or, as the case may be, the omitted by the Finance (No. 2) Act, 1998, w.e.f. 1-10-1998. Earlier Deputy Commissioner (Appeals) was substituted for Appellate Assistant Commissioner by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988 and or, as the case may be, the was inserted by the Finance (No. 2) Act, 1977, w.e.f. 10-7-1978. 13. Inserted by the Finance (No. 2) Act, 1977, w.e.f. 10-7-1978. 14. Words Deputy Commissioner (Appeals) or, as the case may be, the omitted by the Finance (No. 2) Act, 1998, w.e.f. 1-10-1998. Earlier Deputy Commissioner (Appeals) was substituted for Appellate Assistant Commissioner by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988 and or, as the case may be, the was inserted by the Finance (No. 2) Act, 1977, w.e.f. 10-7-1978. 15. Inserted by the Finance (No. 2) Act, 1977, w.e.f. 10-7-1978. 16. Words Deputy Commissioner (Appeals) or, as the case may be, the omitted by the Finance (No. 2) Act, 1998, w.e.f. 1-10-1998. Earlier Deputy Commissioner (Appeals) was substituted for Appellate Assistant Commissioner by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988 and or, as the case may be, the was inserted by the Finance (No. 2) Act, 1977, w.e.f. 10-7-1978. 17. Inserted by the Finance (No. 2) Act, 1977, w.e.f. 10-7-1978. 18. Inserted by the Finance Act, 1999, w.e.f. 1-6-1999. 19. Words Deputy Commissioner (Appeals) or, as the case may be, the omitted by the Finance (No. 2) Act, 1998, w.e.f. 1-10-1998. Earlier Deputy Commissioner (Appeals) was substituted for Appellate Assistant Commissioner by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988 and or, as the case may be, the was inserted by the Finance (No. 2) Act, 1977, w.e.f. 10-7-1978. 20. Inserted by the Finance (No. 2) Act, 1977, w.e.f. 10-7-1978. 21. Substituted for Commissioner by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988. 22 . Inserted vide THE FINANCE (No. 2) ACT, 2014 w.e.f. 1st day of June, 2013. 23. Inserted vide Finance Act, 2020 dated 27-03-2020 w.e.f. 01-04-2020 24. Substituted vide THE FINANCE ACT, 2023 dated 31-03-2023 w.e.f. 01-04-2023 before it was read as, 2 [Commissioner (Appeals)] 25. Substituted vide THE FINANCE ACT, 2023 dated 31-03-2023 w.e.f. 01-04-2023 before it was read as, 18 [(6A) In every appeal, the 24 [ Joint Commissioner (Appeals) or the Commissioner (Appeals) ] , where it is possible, may hear and decide such appeal within a period of one year from the end of the financial year in which such appeal is filed before him under sub-section (1) of section 246A.] 26. Inserted vide THE FINANCE ACT, 2023 dated 31-03-2023 w.e.f. 01-04-2022