Section 10 in Income-tax (Dispute Resolution Panel) Rules, 2009
10. Issue of directions.
(1)On the date fixed for hearing or on any other date to which the hearing may be adjourned, if the eligible assessee or his authorised representative do not appear, or when they appear, upon hearing the objections, the panel may, within the specified time, issue such directions as it deems proper.(2)While hearing the objections, the panel shall not be confined to the grounds set forth in the objections but shall have power to consider any matter or grounds arising out of the proceedings.(3)On conclusion of hearing, the panel shall issue directions within the specified period.
