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Income Tax Act, 1962 (Act No. 58 of 1962)


Rules prescribing the procedures to be observed in lodging objections and noting appeals against assessments, the procedures for alternative dispute resolution and the conduct and hearing of appeals before a tax court

Part A : Objections, Appeals and Alternative Dispute Resolution

24. Postponement or removal of case from roll


(1) Where the Commissioner and the appellant agree to postpone the hearing of the appeal which has been set down for hearing as contemplated in rule 17(2), or to have that appeal removed from such roll, the party initiating the proceedings must notify the Registrar thereof in writing.


(2) An application by a party to postpone or remove an appeal from the roll, which is opposed by the other party, may be heard and determined by the President of the Court sitting alone.