New Rule: Send Memorandum of Appeal to Department Representatives Within 30 Days for Effective Hearings.

The Board has observed that Department Representatives (DRs) lack access to the Memorandum of Appeal during hearings, hindering their ability to represent the Department effectively. To address this, assessing officers must send a copy of the Memorandum of Appeal to the DRs office within 30 days of receiving it, whether it is filed by the assessee or the Department. This process must be strictly followed, and any non-compliance should be reported to the Commissioner. The DRs office must organize these documents systematically for easy retrieval during hearings. These instructions should be communicated to all relevant officers.

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