TMI Blog2007 (4) TMI 177X X X X Extracts X X X X X X X X Extracts X X X X ..... been called out twice but there is no appearance on behalf of the assessee. On the last two dates of hearing, the assessee was represented by its Chief Engineer. 2. The Assessee has filed a reply dated 16 th October, 2006 wherein it is stated that the appeal may kindly be decided on merits and that the Assessee would abide by the decision of the Court. The reply has been filed by Sh. P.S.Gupt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rd learned counsel for the Revenue and are of the view the Income Tax Appellate Tribunal was in error in holding that the Commissioner of Income Tax (Appeals) "was not under any statutory obligation to give any opportunity to the Assessing Officer with respect to such evidence or material having regard to the provisions of sub-rule (4) to rule 46A" after having called for evidence and material so ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion in the above manner, the second question has become academic in nature. 9. We, therefore, set aside the impugned order and remand the file to the Commissioner of Income Tax (Appeals) to be decided in accordance with law and after giving an opportunity to the Assessee to respond to the evidence taken into consideration by the Commissioner of Income Tax (Appeals). 10. The appeal is disp ..... X X X X Extracts X X X X X X X X Extracts X X X X
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