Held that the passing of the order by the appellate authority without the assessee getting a fair opportunity of hearing did not serve interest of justice. Since there was no objection by the Department, in the interests of justice, the issue was remanded to the Commissioner (Appeals) with direction to the assessee to remain present before him and submit his submissions as well as any paper book which was required to be filed within 90 days of date of this order. After that, the Commissioner (Appeals) after giving opportunity of hearing to the assessee may decide the issue on the merits.(AY.2014-15)