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TMI Blog2008 (5) TMI 382X X X X Extracts X X X X X X X X Extracts X X X X ..... luted facts, we are of the view that it would serve the ends of justice if the entire proceedings are cut short and the petitioner is given a final opportunity to present his case with regard to his application under Section 154, which had been dismissed by the impugned order dated 26.04.2005. We note from the impugned order itself that the petitioner was not given a personal hearing before disposing of the said application. Consequently, we set aside the impugned order dated 26.04.2005 and direct the Commissioner of Income-tax (Appeals), New Delhi to grant the opportunity of hearing to the petitioner and thereafter pass an order on the said application in accordance with law. - 8404-05/2009 - - - Dated:- 5-5-2008 - Advocates who appeare ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... im under Section 154 of the said Act in respect of appeal Nos. 144, 145 and 146/95-96 was disposed of by the Commissioner of Income-tax (Appeals), New Delhi without giving him an opportunity of hearing. The said order disposing of the application under Section 154 was dated 26.04.2005. Incidentally, this was the third application under Section 154 of the said Act filed by the assessee / petitioner seeking rectification of the very same order. The first two applications under Section 154 were dismissed by the Commissioner of Income-tax (Appeals), Faridabad. Thereafter, because the case stood transferred under Section 127(2) of the said Act, the third application of the petitioner under Section 154 was rejected by the Commissioner of Income-t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order itself that the petitioner was not given a personal hearing before disposing of the said application. Consequently, we set aside the impugned order dated 26.04.2005 and direct the Commissioner of Income-tax (Appeals), New Delhi to grant the opportunity of hearing to the petitioner and thereafter pass an order on the said application in accordance with law. 6. We make it clear that the fourth application filed by the petitioner would be deemed to have been withdrawn. We also make it clear that this order has been passed under the clear understanding that the petitioner shall not agitate the question of transfer of the case from Gurgaon to New Delhi any further nor would he file any further application / applications under Section 15 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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