AO referred case to DVO for proper valuation.  DVO determined valuation of property at Rs. 1.27 crores. AO  on basis of DVO’s report passed assessment order. CIT(A) without giving notice to DVO up held the order of the AO. On appeal the Tribunal held that CIT(A) is under statutory obligation to serve notice of hearing to DVO. Accordingly the order of CIT(A) is set aside for adjudication on merits in accordance with the scheme of the law, after giving a due and reasonable opportunity of hearing to the assessee as also to the DVO, and by way of a speaking order. (AY. 2013-14)