1983 (4) TMI 92

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..... e Commissioner, requires the Tribunal to draw up statements of the cases and refer to the Hon'ble High Court of Delhi, for its esteemed opinion, the following common question in relation to all the years under reference, claiming it to be a question of law and said to arise out of the order dated 30-10-1982 made in Miscellaneous Application No. 218 (Delhi) of 1981 arising out of WT Appeal Nos. 172 .....

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..... by the assessee, contending that on the date of hearing since she was out of India and there has been no proper opportunity of being heard, hence the order of the Tribunal be recalled and an opportunity of being heard be granted to the assessee. We have perused the records and feel satisfied that there has been no opportunity of being heard to the assessee since there has been no valid service of .....

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..... the law and since under the provisions of the Act, it was obligatory on the part of the Tribunal to give a hearing to the assessee, and there being no such hearing, as there has been no valid service of notice on the assessee, the assessee could not have been condemned unheard, hence, to undo a wrong and to do justice, the Tribunal felt bound to recall its order so as the assessee could have a re .....

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