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CS Professional · Advanced Direct Tax Laws and Practice · Appeals

Under the Income-tax Act, 2025 (applicable from the June 2027 session), which of the following correctly describes the right to be heard at the hearing of an appeal before the Commissioner (Appeals) as set out in section 359?

Both sides have a statutory right to be heard. The appellant may appear personally or through an authorised representative, and the Assessing Officer may appear personally or through a representative, as section 359(2) of the Income-tax Act, 2025 provides.

  1. AOnly the appellant in person may be heard, and the Assessing Officer has no right to appear
  2. BThe appellant may appear in person or through an authorised representative, and the Assessing Officer may appear in person or through a representativeCorrect
  3. COnly an authorised representative of the appellant may be heard, not the appellant personally
  4. DThe appellant and the Assessing Officer may be heard only if the Commissioner (Appeals) first orders further inquiry

Explanation

Section 359(2) gives the appellant the right to be heard in person or by an authorised representative. The Assessing Officer is likewise entitled to be heard in person or by a representative. The other options wrongly limit or condition these rights.

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