2009 (6) TMI 17

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....M KALIFULLA, J. - The assessee has come forward with this appeal challenging the order of the Tribunal dated 19.11.2008, in I.T.A.No.79/MDS/2008, for the assessment year 2004-05. 2. The grievance of the appellant is that the Tribunal ought not to have interfered with that part of the order of the C.I.T.(Appeals), in and by which, the assessment order was set aside and the assessing authority was ....

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....wn Auditor viz., Mr. S. Thyagarajan, who filed the return on behalf of the appellant.  5. That apart, either in the course of the hearing before the assessing officer or before the C.I.T. Appeals, the appellant never raised any grievance as regards the appearance made by Mr. S. Thyagarajan on her behalf, on the footing that there was no proper service of notice in relation to the assessment....

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....he Assessing Officer and reverse the order of the C.I.T.(Appeals) on this issue. 6. Adverting to the merits of the case, we find that the C.I.T.(Appeals) has not adequately discussed the issue in the impugned order. As such, in the interest of justice, we set aside the impugned order and remand this issue back to the file of the C.I.T.(Appeals) with a direction to decide it de novo in accordance ....