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TMI Blog2020 (7) TMI 808X X X X Extracts X X X X X X X X Extracts X X X X ..... the case was heard and he had also not engaged an Advocate, to argue on his behalf. The Tribunal records that its Registry placed a copy of the postal acknowledgement card to show that the notice has been served on the Assessee. Assessee has filed the copies of the revenue records in the typed set of papers, and on perusal of the same, the seal of the Assessing Officer is found at the bottom o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... matter is remanded back to the Tribunal for fresh decision on merits. - T.C. (A) No. 938 of 2019 and CMP. No.24840 of 2019 - - - Dated:- 9-7-2020 - T.S. Sivagnanam And V. Bhavani Subbaroyan, JJ. For the Appellant : Mr. V. Gangadharan. For the Respondent : Ms. R. Hemalatha, Senior Counsel. JUDGMENT [Judgment of the Court delivered by T.S. SIVAGNANAM, J.] This appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Standing Counsel for the Revenue. 4. The Tribunal, by the impugned order remanded the matter to the Assessing Officer for examining the documents viz., the Chitta and Adangal (revenue records) to ascertain as to whether the stand taken by the Assessee that the lands sold by him were agricultural lands. The reason for remanding the matter to the Assessing Officer is that the copies of the Chitta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ould have been made available for the consideration of the Tribunal. 5. Unfortunately, the Assessee, who was the appellant before the Tribunal was not present when the case was heard and he had also not engaged an Advocate, to argue on his behalf. The Tribunal records that its Registry placed a copy of the postal acknowledgement card to show that the notice has been served on the Assessee. 6 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ded back to the Tribunal for fresh decision on merits, after affording an opportunity to the Assessee. 7. For the above reasons, the Tax Case appeal is allowed, the impugned order is set aside and the matter is remanded back to the Tribunal for fresh decision on merits. The Tribunal may issue appropriate directions to the Revenue to produce the entire Assessment file, and after affording an opp ..... X X X X Extracts X X X X X X X X Extracts X X X X
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