2018 (9) TMI 1362

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.... Kumar Singh, Supdt (AR) for Appellant Shri Vineet Sinha, Advocate for Respondent ORDER Per: Archana Wadhwa Being aggrieved with the order passed by Commissioner (Appeals) revenue has filed present appeal. We have heard learned A.R. Shri Pawan Kumar Singh appearing for revenue and learned Advocate Shri Vineet Sinha appearing for respondent. 2. As per facts on record, the appellant i....

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....claim against the interest payable by the assessee cannot be held to be adjustable. Accordingly, he set aside the order of Original Adjudicating Authority and directed the revenue to pass a speaking order after considering the submissions of the assessee and following the Principles of Natural Justice. The said order of Commissioner (Appeals) is impugned before the Tribunal. 4. We find that the....