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TMI Blog2020 (11) TMI 793X X X X Extracts X X X X X X X X Extracts X X X X ..... ORDER HON'BLE PANKAJ BHATIA,J. The present revisions have been filed against the common judgment and order dated 3.3.2020, which is an ex-parte order. The revisions are admitted on the following questions of law:- "A- Whether Tribunal erred in law in setting-aside the order dated 31.7.2009 passed by the appellate authority without giving any reasons for the same? B- Whether the Tribunal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iated by the Assessing Authority. The revisionist claims to have appeared alongwith relevant books and claimed exemption under Section 4-A of the Act and set off as provided under Section 4-BB of the Act. In pursuance to the said proceedings, the Assessing Authority passed an assessment order dated 9.3.2009. The revisionist claims that aggrieved against the said order dated 9.3.2009, he preferred ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ury Steels. In the appeal filed by the respondents before the Tribunal, it bears that the notices of hearing was served on the tenant informing that the appeals were fixed for hearing on 3.3.2020, however, the revisionist did not have any information. Counsel for the revisionist argues that the service of the notice on the tenants is contrary to Rule 77, which provides for method of service and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2020 and in view of the fact that the service was not effected properly on the revisionist, the order dated 3.3.2020 is set aside. The revisions are allowed on both the questions of law, as framed above, in favour of the Assessee and against the Department. Further directions are issued to the Tribunal to decide the Appeal Nos. 782 of 2009 and 783 of 2009 afresh after affording opportunity of hea ..... X X X X Extracts X X X X X X X X Extracts X X X X
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