Section 55B in Income-Tax (Certificate Proceedings) Rules, 1962
55B. Procedure in appeal - (1) The [Chief Commissioner or Commissioner] [Substitued for the words Income-tax officer by the Income-tax (Certificate Proceedings)(Second Amendment) Rules, 1990 (w.e.f. 6th February, 1990)] shall fix a day and place for the hearing of the appeal and shall give notice of the same to the appellant and the [Chief Commissioner or Commissioner] [Substitued for the words Income-tax officer by the Income-tax (Certificate Proceedings)(Second Amendment) Rules, 1990 (w.e.f. 6th February, 1990)] against whose order the appeal is preferred.
(2)The following shall have the right to be heard at the time of appeal :-(a)the appellant, either in person or by [an authorised representative] [SUbstitued for the word a legal practitioner by the Income-tax (Certificate Proceedings)(Amendment) Rules, 1990 (w.e.f. 6th February, 1990)] referred to in rule 62 of these rules;(b)the Tax Recovery Officer, either in person or by a representative.(3)[ The [Chief Commissioner or Commissioner] [Substitued for the words Tax Recovery Commissioner by the Income-tax (Certificate Proceedings) (Second Amendment) Rules, 1990] may, if sufficient cause is shown, at any stage of the appeal, grant time to the parties or to any of them, and may, for reasons to be recorded in writing, adjourn from time to time the hearing of the appeal.](4)The [Chief Commissioner or Commissioner] [Substitued for the words Tax Recovery Commissioner by the Income-tax (Certificate Proceedings) (Second Amendment) Rules, 1990] may, before disposing of any appeal, make such further inquiry as he thinks fit, or may direct the Tax Recovery Officer to make further inquiry and report the result of the same to the [Chief Commissioner or Commissioner] [Substitued for the words Tax Recovery Commissioner by the Income-tax (Certificate Proceedings) (Second Amendment) Rules, 1990](5)The [Chief Commissioner or Commissioner] [Substitued for the words Tax Recovery Commissioner by the Income-tax (Certificate Proceedings) (Second Amendment) Rules, 1990] 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 [Chief Commissioner or Commissioner] [Substitued for the words Tax Recovery Commissioner by the Income-tax (Certificate Proceedings) (Second Amendment) Rules, 1990] is satisfied that the omission of that ground from the form of appeal was not wilful or unreasonable.(6)The order of the [Chief Commissioner or Commissioner] [Substitued for the words Tax Recovery Commissioner by the Income-tax (Certificate Proceedings) (Second Amendment) Rules, 1990] disposing of the appeal shall be in writing and shall state the points for determination, the decision thereon and the reason for the decision.(7)On the disposal of the appeal, the [Chief Commissioner or Commissioner] [Substitued for the words Tax Recovery Commissioner by the Income-tax (Certificate Proceedings) (Second Amendment) Rules, 1990] shall communicate the order passed by him to the appellant, the defaulter (if he is not the appellant) and the Tax Recovery Officer.(8)[ Every appeal shall be disposed of by the [Chief Commissioner or Commissioner] [Substitued by the Income-tax (Certificate Proceedings)(Amendment Rules) 1973, (w.e.f. 1st April, 1973)] as expeditiously as possible and endeavour shall be made to dispose of the appeal within six months from the date on which it is presented.]
