(1) The Appellate Income-tax Authority shall fix the date and place for the hearing of the appeal and shall issue a notice thereof to the appellant and the Deputy Commissioner of Taxes concerned.

(2) The appellant and the Deputy Commissioner of Taxes shall reserve the right to attend the hearing of the appeal in person or by representative.

(3) The Appellate Income Tax Authority may, from time to time, adjourn the hearing of the appeal if it considers it necessary.

(4) The Appellate Income-tax Authority may, at or before the hearing, permit inclusion of other grounds of appeal in addition to those presented in the application, if the Authority is satisfied that such grounds have not been deliberately excluded in the appeal application form and such exclusion was not unreasonable.

(5) The Appellate Income-tax Authority may, before disposing of the appeal, carry out such inquiry as it thinks fit or, if it considers necessary, may call for information relating to the cause of the appeal or assign the Deputy Commissioner of Taxes to carry out further inquiry into the matter.

(6) The Appellate Income-tax Authority shall not, during the hearing of the appeal, accept any such document or evidence which has not been timely produced before the Deputy Commissioner of Taxes, unless it appears to his satisfaction that such document or evidence is reasonably could not be presented before the Deputy Commissioner of Taxes.