Section 359
Section 359: procedure for hearing an appeal
Section 359 governs how the Joint Commissioner (Appeals) or Commissioner (Appeals) conducts an appeal hearing under Chapter XVIII - from fixing a hearing date and giving both sides a right to be heard, to passing a written, reasoned order and communicating it, with a target of disposing of the appeal within one year where possible.
This explanation is AI-assisted and pending review by our CA/CS team. It is general information, not professional advice - always cross-check against the bare law text above or talk to our tax team for guidance specific to your situation.
Notice and right to be heard
The Joint Commissioner (Appeals) or Commissioner (Appeals) must fix a day and place for the hearing and give notice of it to the appellant and to the Assessing Officer whose order is being appealed.
The appellant (in person or through an authorised representative) and the Assessing Officer (in person or through a representative) both have the right to be heard at the hearing.
Powers during the hearing
The appellate authority may:
- Adjourn the hearing of the appeal
- Make further inquiry itself, or direct the Assessing Officer to make further inquiry and report the result, before disposing of the appeal
- Allow the appellant to raise a ground of appeal not specified in the original grounds, if satisfied the omission was not wilful or unreasonable
The order, timeline and communication
The order disposing of the appeal must be in writing, stating the points for determination, the decision on each, and the reasons for the decision.
Where possible, the appeal should be heard and decided within one year from the end of the financial year in which it was filed, or in which it was transferred under section 356.
On disposal, the order must be communicated to the assessee and to the Principal Chief Commissioner, Chief Commissioner, Principal Commissioner or Commissioner.
Frequently asked questions
Does the Assessing Officer get a hearing too, not just the taxpayer?
Yes - Section 359(2) gives both the appellant (in person or through a representative) and the Assessing Officer (in person or through a representative) the right to be heard at the appeal hearing.
Can I raise a new ground of appeal that I didn't originally mention?
The appellate authority may allow this if it is satisfied that leaving that ground out of the original form of appeal was not wilful or unreasonable.
How long should it take to decide my appeal?
Section 359(5) sets a target of one year from the end of the financial year in which the appeal was filed (or transferred under section 356), where it is possible to meet that timeline.
Related sections
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Get help preparing for your income-tax appeal hearingLast updated 9 September 2026