The Commissioner of Income-tax (Appeals) or the Appellate Tribunal would issue a notice of hearing to the assessee, at the address shown in the Memorandum of Appeal. After giving an opportunity of hearing the assessee, in person or, through his representative, he will pass orders, agreeing or disagreeing with the grievance of the assessee. The Appellate Authority would pass specific and clear orders on the issues, raised by the assessee and, give reasons for passing the same, and may, also, set aside the assessment, if further investigation or, a re-consideration is required.