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    <description>The Tribunal set aside the impugned order due to the failure of natural justice in the appeal process. It was found that the Commissioner (Appeals) did not provide adequate notice to the assessee before the hearing, violating the basic principles of natural justice. The matter was remanded for a fresh hearing, emphasizing the importance of a reasonable notice period for parties to prepare and present their case effectively.</description>
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      <description>The Tribunal set aside the impugned order due to the failure of natural justice in the appeal process. It was found that the Commissioner (Appeals) did not provide adequate notice to the assessee before the hearing, violating the basic principles of natural justice. The matter was remanded for a fresh hearing, emphasizing the importance of a reasonable notice period for parties to prepare and present their case effectively.</description>
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