Proceedings for disposal of appeal.
140. (1) Where an appeal is entertained by the appellate authority, he shall serve upon the appellant a notice in Form No. 69 directing him to appear and produce before him such accounts, registers, document including those in the form of electronic records or evidence as he wishes to rely on in support of the ground taken in the memorandum of an appeal on the date, time and at the place specified in such notice.
(2) The appellate authority shall, within three days of entertainment under sub-rule (3) or sub-rule (4), or sub-rule (5) of rule 139 of such appeal, or from its date of presentation where the same does not suffer from any infirmity as specified in sub-rule (1) of rule 139, fix a date for hearing of appeal ordinarily not less thirty days from the date of service of the notice referred to in sub-rule (1).
(3) If an appellant intends to be heard on any date other than the date fixed for hearing in terms of the notice issued under sub-rule (2), he or his authorised agent shall present an application for adjournment to the appropriate appellate authority informing him of his intention to do so or the appellant may sent such application by registered post well in advance so that the said application may reach the said authority on a date prior to the date of hearing fixed in terms of such notice.
(4) In course of hearing the appellate authority may, on application, allow the appellant to make amendment in the memorandum in respect of grounds referred to in subclause (iii) or sub-clause (vi) of clause (a) of sub-rule (2) of rule 138.
(5) After hearing the appellant and considering accounts, registers, document including those in the form of electronic records or evidence produced by him, the appellate authority shall, by an order in writing, dispose of the appeal to the best of his judgment in accordance with the provisions of sub-section (3) or sub-section (4) of section 84 and send a copy of such order to the appellant and to the appropriate assessing authority whose order forms the subject matter of the appeal:
Provided that where an appellant fails to appear before the appellate authority on the date specified in the notice referred to in sub-rule (1) or such other date as may be allowed by such appellate authority, and to produce accounts, document or evidence, the appellate authority shall dispose of the appeal exparte to the best of his judgment and send a copy of such order to the appellant and to the appropriate assessing authority whose order forms the subject matter of the appeal.
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