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    <description>The Tribunal set aside the impugned order, remanding the case to the Commissioner(Appeals) for a decision on merits, emphasizing the right to appeal against assessment orders, including self-assessment. The Tribunal instructed that the denovo proceedings be completed within three months, ensuring a hearing opportunity for the appellant, thus allowing the appeal by way of remand.</description>
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      <description>The Tribunal set aside the impugned order, remanding the case to the Commissioner(Appeals) for a decision on merits, emphasizing the right to appeal against assessment orders, including self-assessment. The Tribunal instructed that the denovo proceedings be completed within three months, ensuring a hearing opportunity for the appellant, thus allowing the appeal by way of remand.</description>
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