2020 (11) TMI 793

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.... For the Opposite Party : C.S.C. ORDER HON'BLE PANKAJ BHATIA,J. The present revisions have been filed against the common judgment and order dated 3.3.2020, which is an ex-parte order. The revisions are admitted on the following questions of law:- "A- Whether Tribunal erred in law in setting-aside the order dated 31.7.2009 passed by the appellate authority without giving ....

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....sment proceedings for the Assessment year 2005-06, which were initiated by the Assessing Authority. The revisionist claims to have appeared alongwith relevant books and claimed exemption under Section 4-A of the Act and set off as provided under Section 4-BB of the Act. In pursuance to the said proceedings, the Assessing Authority passed an assessment order dated 9.3.2009. The revisionist claim....

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....enants and subsequently from 2018 it was given on rent to one M/s Mercury Steels. In the appeal filed by the respondents before the Tribunal, it bears that the notices of hearing was served on the tenant informing that the appeals were fixed for hearing on 3.3.2020, however, the revisionist did not have any information. Counsel for the revisionist argues that the service of the notice on the....

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....isionist has not been heard by the Tribunal while passing the order dated 3.3.2020 and in view of the fact that the service was not effected properly on the revisionist, the order dated 3.3.2020 is set aside. The revisions are allowed on both the questions of law, as framed above, in favour of the Assessee and against the Department. Further directions are issued to the Tribunal to decide the A....