Section 21: Procedure on receipt of application.

(1) On receipt of an appeal, the Authority shall cause a copy thereof to be forwarded to the assessing appellate authority concerned as well as to each State Government concerned with the appeal and to call upon them to furnish the relevant records:

Provided that such records shall, as soon as possible, be returned to the highest authority or such State Government concerned, as the case may be].

(2) The Authority shall adjudicate and decide upon the appeal filed against an order of the highest authority.

(3) The Authority, after examining the appeal and the records called for, by order, either allow or reject the appeal: Provided that no appeal shall be rejected unless an opportunity has been given to the appellant of being heard in person or through a duly authorised representative, and 4[also to each State Government concerned with the appeal of being heard.]

Provided further that whether an appeal is rejected or accepted, reasons for such rejection or acceptance shall be given in the order.

(4) The Authority shall make an endeavour to pronounce its order in writing within six months of the receipt of the appeal.

(5) A copy of every order made under sub-section (3) shall be sent to the appellant, assessing authority, respondent and highest appellate authority of the State Government concerned.