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TMI Blog2019 (10) TMI 494X X X X Extracts X X X X X X X X Extracts X X X X ..... as served upon the appellant on 02.01.2018 By Hand and had also enclosed a copy of relevant page of dispatch register before the Commissioner (Appeals) but the said report was not disclosed to the assessee - It is well settled that if the authorities intend to rely upon any document for holding against the assessee, the principals of natural justice require discloser of the said document to the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dhwa Commissioner (Appeals) has dismissed the appeal on the issue of time bar, by observing that the order impugned before him was served upon the appellant on 02.01.2018 By Hand. However, the appellant has wrongly mentioned the date of receipt as 06.01.2018 and filed the appeal on 04.04.2018 by claiming that the same was within the condonable period for which Commissioner (Appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... set aside the impugned order and remand the matter to Commissioner (Appeals) for fresh decision. Needless to say that the report of the Assistant Commissioner referred to and relied upon by him would be disclosed to the assessee by giving them a copy of the same and thereafter an opportunity would be provided to them to contest the same, if they chose to do so. 4. Accordingly, the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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