ORDER

1. Leave granted.

2. Heard learned counsel for the parties.

3. The appellant was working as stenographer and was absent from duty from 11-10-1997 to 16-12-1997 and from 18-12-1997 till disciplinary proceedings were initiated against her. She was found guilty and her increments were withheld for a period of three years. Aggrieved by the same the appellant filed appeal before the Commissioner of Income Tax and the punishment was confirmed. She filed a writ petition challenging the order. However, the writ petition was dismissed. Against the said order the present appeal is filed.

4. Counsel for the appellant points out that disciplinary proceedings were initiated at the instance of the then Commissioner of Income Tax, Mrs S.K. Aulakh and the appeal preferred by the appellant was heard by the very same officer and therefore the whole proceedings are vitiated. We find some force in the contention. In view of the facts and circumstances, we set aside the orders passed by the Appellate Tribunal as well as the High Court and direct that the appeal preferred by the appellant be heard by the present Commissioner of Income Tax, Jalandhar and dispose of the appeal on merits in accordance with law.

5. The appeal is disposed of accordingly.