Section 35(1) in The Bengal Agricultural Income-Tax Act, 1944
(1)The Assistant Commissioner shall fix a day and place for the hearing of the appeal and may from time to time adjourn the hearing:Provided that if the assessee or his agent is not present before the Assistant Commissioner when such day and place are fixed or such adjournment is made, the Assistant Commissioner shall inform the assessee or his agent by notice sent by post of the day and place fixed or of any date to which the hearing of such appeal is adjourned as the case may be.
