The assessee relied on Instruction No. 20/2003, dated 23-12-2003 by which the CBDT desired that the Commissioner (Appeals) should issue orders within 15 days of the last hearing and  contended that Commissioner (Appeals) had antedated impugned order and its actual passing after 3 to 4 months from conclusion of hearing had rendered it null and void.  Tribunal held that  Commissioner (Appeals) had reported in monthly D.O. letter sent to Chief Commissioner  that the  order was passed in month of conclusion of final hearing itself, though dispatched  after 3 months .   (AY. 2009 -10)