Written by Akhter Syed in Taxation The law outlines hearing procedures, temporary tax recovery stays, adjournments, additional grounds of appeal and conditions for admitting new evidence. ISLAMABAD: The Federal Board of Revenue (FBR) has explained the powers and procedures of the Commissioner (Appeals) under Section 128 of the Income Tax Ordinance, 2001, for Tax Year 2027. The ordinance, updated up to June 30, 2026, covers the tax year running from July 1, 2026, to June 30, 2027. Section 128 establishes the procedure to be followed by the Commissioner (Appeals) while hearing and deciding income tax appeals. Under the provision, the Commissioner (Appeals) must notify both the appellant and the Commissioner whose order is being challenged about the date fixed for the appeal hearing. Temporary stay on tax recovery Section 128 empowers the Commissioner (Appeals) to temporarily suspend tax recovery where recovery of the tax levied under the ordinance would cause undue hardship to the taxpayer. After giving the relevant Commissioner an opportunity to be heard, the appellate authority may stay recovery for a period not exceeding 30 days in aggregate. The law also allows a further stay of 30 days, subject to the condition that the order on the appeal must be passed within that additional period. The relevant Commissioner must again be given an opportunity to present their position before the stay is granted. Adjournments and additional grounds The…