JUDGMENT :- CHITRA VENKATARAMAN, J. 1. Following is the substantial question of law raised at the instance of the assessee: "Whether on the facts and in the circumstances of the case, the Appellate Tribunal was right in holding that the assessment order, dated 29.7.1998, was not barred by limitation in terms of Section 158 BE(1)(a) of the Income Tax Act, 1961?" 2. It is seen from the facts here that there was a search of the assessee's premises, on 13.9.1996. The assessment was made under Section 158BC read with Section 158BD and Section 143(3) of the Income Tax Act, 1961. 3. Aggrieved by the assessment, the assessee preferred an appeal before the Tribunal, wherein, the assessee raised a specific question on the plea of limitation. Evidently, the assessee did not appear before the Tribunal, nor the Department representative appeared on the date of hearing. Going by the claim made in the grounds of appeal, the Tribunal held that the assessee had not produced any evidence to show that the search order was served on 13.9.1996, contrary to the claim of the Revenue that the search was conducted on 13.9.1996. Thus, the Tribunal rejected the appeal of the assessee on the plea of limitation that in the absence of any evidence to consider the claim, the appeal had to be rejected. Aggrieved by the same the assessee is before this Court raising the question of law stated above. 4. Learned counsel appearing for the assessee pointed out that the assessee had immediately filed a miscellaneous petition to set aside the order. However, considering the fact that the plea of limitation is taken on appeal, in the fitness of things, we feel that the order of the Tribunal be set aside and restored to the file of the Appellate Forum for them to consider the assessee's appeal and pass orders in accordance with law. The Tax Case Appeal is disposed of. No costs.