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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), who has the right to be heard at the hearing of an appeal before the Commissioner (Appeals) as per section 359?

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

  1. AThe appellant only, and only in person
  2. BThe appellant in person or through an authorised representative, and the Assessing Officer in person or through a representativeCorrect
  3. CThe Assessing Officer only, because the appellant has already filed the grounds in writing
  4. DThe appellant through an authorised representative only, and the Assessing Officer is not entitled to be heard

Explanation

Section 359(2) gives both sides a right of hearing: the appellant, either in person or by an authorised representative, and the Assessing Officer, either in person or by a representative. The other options wrongly exclude one party or restrict the mode of appearance.

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