Section 128A
Procedure in appeal . — (1) The 7 [Commissioner (Appeals)] shall give an opportunity to the appellant to be heard if he so desires.
128A. Procedure in appeal . — (1) The 7 [Commissioner (Appeals)] shall give an opportunity to the appellant to be heard if he so desires.
(2) The 7 [Commissioner (Appeals)] may, at the hearing of an appeal, allow the appellant to go into any ground of appeal not specified in the grounds of appeal, if the 7 [Commissioner (Appeals)] is satisfied that the omission of that ground from the grounds of appeal was not wilful or unreasonable.
(3) 8 [The Commissioner (Appeals)] shall, after making such further inquiry as may be necessary, pass such order, as he thinks 9 [just and proper,—
(a) confirming, modifying or annulling the decision or order appealed against; or
(b) referring the matter back to the adjudicating authority with directions for fresh adjudication or decision, as the case may be, in the following cases, namely:—
(i) where an order or decision has been passed without following the principles of natural justice; or
(ii) where no order or decision has been passed after re-assessment under section 17; or
(iii) where an order of refund under section 27 has been issued by crediting the amount to Fund without recording any finding on the evidence produced by the applicant]:]
Roop's Law Assist