Assessee filed rectification application under section 154 with certain written submissions. Commissioner (Appeals) dismissed said application without hearing assessee. On appeal the Tribunal held that   since there was nothing on record to show that right to be heard was consciously and knowingly waived off by assessee and written submission were to be considered as substitution, impugned order passed without granting right to be heard was to be remanded and Commissioner (Appeals) ought to pass order after giving assessee a reasonable opportunity of being heard-Matter remanded.   (AY. 2015-16)