2014 (8) TMI 956

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.... For the Respondent : Sh. Rupesh Jain, Adv. ORDER H. S. Sidhu (Judicial Member).- These appeals by the Revenue are directed against the common order of the learned Commissioner of Income-tax (Appeals)-XXX, New Delhi dated December 21, 2012 pertaining to the assessment years 2009-10 and 2010-11. Since the issues involved in these appeals are common, we are therefore, proceeding to dispose....

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....enger service fee which was only prima facie by not conclusive.          3. The learned Commissioner of Income-tax (Appeals) has erred in law and on facts in not granting an opportunity of being heard to the Assessing Officer before adjudicating the appeal in favour of the assessee-company, through such official request was twice made to the learned Commi....

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....f hearing Shri Ramesh Chandra, the learned Commissioner of Income-tax (Departmental representative) draw our attention towards the issue raised in ground No. 3 regarding not granting the opportunity of hearing by the learned Commissioner of Income-tax (Appeals) to the Assessing Officer, before adjudicating the appeal in favour of the assessee- company. He also draw our attention to section 250(2)(....

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....)(b) is reproduced as under :                "(2) The following shall have the right to be heard at the hearing of the appeal- (a) The appellant, either in person or by an authorised represent ative ; (b) The Assessing Officer, either in person or by a representative." 51. In view of the above, it is amply clear that....