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Judgment
PER MADHUMITA ROY, J. M.:
The bunch of appeals filed by the Assessee are directed against the orders all dated 10.02.2020 passed by the Ld. Commissioner of Income-tax (Appeals)-9 New Delhi [hereinafter referred to as the Ld. CIT(A)] under Section 250 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) arising out of the Assessment Orders all dated 31.12.2018 passed by the Income-tax Department (hereinafter referred to as ‘the Ld. AO’) under Section 153A r.w.s. 143(3) of the Income Tax Act, 1961 ('Act' for short) for Assessment Year 2013-14, 2015-16 and 2016-17 respectively.
Since all the appeals relate to the same assessee these are heard analogously and are being disposed of by a common order for the sake of convenience.
None appeared on behalf of the Assessee in spite of notices being sent. However, having regard to the order passed by the Ld. CIT(A) admittedly an ex-parte one, we have decided to finalize the appeals even in the absence of the representative of the Assessee since the casemade out by the assessee was not considered by the Ld. CIT(A) in its proper perspective. The Ld. DR has not raised any objection in setting aside the issue to the file of the Ld. CIT(A).
Thus, under these facts and circumstances of the matters, we dispose of these Appeals by remitting the issue to the file of the Ld. CIT(A) for proper adjudication of the same upon granting a further opportunity of being heard to the Assessee and upon considering the evidence on record or any other evidence which the Assessee may chose to file at the time of hearing of the matters. We also make it clear that in the event the Assessee does not co-operate with the authority below, the Ld. CIT(A) would be at liberty to proceed strictly in accordance with law and to pass an appropriate orders.
All the appeals filed by the Assessee are allowed for statistical purposes.