(1) The inspector or such other officer as the Revenue Commissioners shall authorise in that behalf (in this section referred to as "other officer") may attend every hearing of an appeal, and shall be entitled -
(a) to be present during all the hearing and at the determination of the appeal,
(b) to produce any lawful evidence in support of the assessment, and
(c) to give reasons in support of the assessment.
(a) On any appeal, the Appeal Commissioners shall permit any barrister or solicitor to plead before them on behalf of the appellant or the inspector or other officer either orally or in writing and shall hear -
(i) any accountant, being any person who has been admitted a member of an incorporated society of accountants, or
(ii) any person who has been admitted a member of the Irish Taxation Institute.
(b) Notwithstanding paragraph (a), the Appeal Commissioners may permit any other person representing the appellant to plead before them where they are satisfied that such permissi
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