(l) 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) If the appeal is considered by the Appellate Income Tax Authority, it may, from time to time, adjourn the hearing of the appeal.

(4) The Appellate Income Tax Authority may, at or before the hearing, permit inclusion of reasons in addition to those presented in the application, if the Authority is satisfied that such reasons have not been deliberately omitted in the appeal application form and such omission 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 deemed necessary, may call for information relating to the cause of the appeal or may arrange for 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 produced before the Deputy Commissioner of Taxes in time, unless it appears to his satisfaction that such document or evidence could not reasonably have been produced before the Deputy Commissioner of Taxes.