(1) An appellant shall attend any hearing unless the Appeal Commissioners excuse the appellant from attendance.
(2) Where an appellant, or a person acting under the appellant's authority, fails to attend a hearing at the time and place appointed for the hearing, the appeal shall, subject to subsection (3), be treated as if it had been withdrawn.
(3) Notwithstanding subsection (2), an appeal shall not be treated as if it had been withdrawn where, on an application in writing having been made to them after the time appointed for a hearing, the Appeal Commissioners, are satisfied that -
(a) owing to absence, illness or other reasonable cause, the appellant was prevented from attending the hearing, and
(b) the application was made thereafter without unreasonable delay.
(4) A Revenue officer may attend any hearing and shall be entitled -
(a) to be present during the whole of any hearing and at the determination of the appeal, and
(b) to give evidence or reasons in support of an assessment o
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