TMI Blog2009 (6) TMI 17X X X X Extracts X X X X X X X X Extracts X X X X ..... no point of time till the final order was passed by the C.I.T. (Appeals), the appellant made any grievance as regards the representation and appearance made by Mr. S. Thyagarajan in his capacity as auditor, who admittedly filed the returns - Held that the ultimate relief granted by the Tribunal in directing the C.I.T.(Appeals) to decide the appeal de novo in accordance with law after providing ad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ine the issue afresh. 3. According to the appellant, without serving proper notice on the appellant and above all by effecting service on a total stranger, the assessing officer had passed the impugned order of assessment dated 29.11.2006 and that the said order was set aside by the C.I.T. (Appeals), for the said irregularity in the service of notice to the appellant, the Tribunal ought not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the assessing authority viz., the Joint Commissioner of Income Tax. 6. In the above stated background, when we examine the correctness of the order impugned in this appeal, the following part of the order of the Tribunal in paragraphs 5 6 are relevant, which needs extraction: "5..... In the facts of the present case, we find that the ld. Counsel for the assessee did appear before the A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te opportunity to the assessee of being heard." 7. The observations made by the Tribunal as regards the appearance and representation by her auditor before the Assessing Officer was factually true and are not in dispute. That be so, as rightly held by the Tribunal the alleged irregularity was practically waived by the appellant which cannot be found fault with, in as much as, at no point of t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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