AI Structured Summary
Not yet generated for this judgment
Judgment
PER BENCH:
This is a batch of six appeals pertaining to the same assessee for assessment years 2011-12, 2012-13, 2013-14, 2014-15, 2015-16 & 2016-17. For the sake of convenience all these appeals are being disposed of through a single order.
Right at the outset, the Ld. AR mentioned that due to a communication gap between the assessee and his tax consultant, proper compliance could not be made before the Ld. CIT(A), who disposed of all the six matters in an ex parte manner. The Ld. AR pleaded for another opportunity to present the facts before the Ld. First Appellate Authority.
The Ld. DR did not have any objection in case the matters were to be remanded back to the file of the Ld. CIT(A).
We have carefully considered the submissions of Ld. AR and of the Ld. DR. We have also gone through the case records before us. Considering the totality of facts and circumstances of the case, and in the interest of justice, we deem it fit to provide another opportunity to the assesse to present his case before the Ld. CIT(A). To this extent, we set aside the impugned orders in all the six cases and remand the same back to the file of Ld. CIT(A) for fresh adjudication.
In the result, the appeals are allowed for statistical purposes.
