Tribunal held that the Commissioner (Appeals) in his order did not mention if any notice had been served upon the assessee for hearing of the appeal. The appellate order had been passed without giving reasonable, sufficient opportunity of being heard to the assessee. Further the contention of the assessee that in penalty proceedings the receipts shown were below the prescribed limit which required adjudication on the facts on the merits. In this view of the matter, his order was set aside and the matter was restored to him with a direction to redecide the appeal of assessee in accordance with law, by giving reasonable, sufficient opportunity of being heard to the assessee.( AY.2014-15)