[(1-A) The Commissioner (Appeals) may, if sufficient cause is shown, at any stage of hearing of an appeal, grant time, from time to time, to the parties or any of them and adjourn the hearing of the appeal for reasons to be recorded in writing:Provided that no such adjournment shall be granted more than three times to a party during hearing of the appeal.](2)Every appeal under this section shall be in the prescribed form and shall be verified in the prescribed manner.
