Appeals allowed, improper dismissal without hearing. Orders set aside, remanded for fair hearing.

The appeals challenging the correctness of orders by the CIT(A)-3 for the 2011-12 and 2012-13 assessment years were allowed. The dismissal of the appeals for non-representation without affording a hearing was deemed improper. The orders were set aside, and the issues were remanded to the A.O for a speaking order, ensuring the assessee's right to a fair hearing. The A.O was directed to consider necessary evidence and grant a reasonable opportunity of being heard, emphasizing the importance of due process in tax proceedings.

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Issues:
- Correctness of orders dated 29.6.2018 of the CIT(A)-3, Gurgaon for 2011-12 and 2012-13 assessment years.
- Ex-parte dismissal of appeal by the Ld. Commissioner of Income Tax (Appeals) without affording an opportunity of hearing.
- Request for adjournment application by the assessee to file a Paper Book.
- Failure of the assessee to participate in the proceedings.
- Issue of non-representation leading to dismissal of appeals.
- Request for remand of issue to the A.O for necessary verification of evidences.
- Compliance with statutory mandate under sub-section(6) of section 250 of the Income Tax Act, 1961.
- Setting aside of impugned orders and remanding issues back to the A.O with directions for a speaking order.
- Granting an effective and reasonable opportunity of being heard to the assessee.
- Consequences of abuse of trust reposed on the assessee by the A.O.

Analysis:
The judgment concerns two appeals filed by the assessee challenging the correctness of separate orders dated 29.6.2018 of the CIT(A)-3, Gurgaon for the 2011-12 and 2012-13 assessment years, with a common ground of appeal against the ex-parte dismissal without a hearing. The assessee had requested an adjournment to file a Paper Book, but the adjournment was rejected due to the ex-parte nature of the order. The Ld. AR argued that the assessee's appeals were dismissed for non-representation, claiming the correct address but possible non-receipt of notices for specific dates. The issue was restored for further proceedings after hearing the ld.CIT DR, with the Ld. AR requesting a remand to the A.O due to the lack of necessary evidences on record. The judgment noted that the A.O provided specific opportunities, but the mode of communication to the assessee was not detailed. The dismissal based on non-representation was found not in line with statutory requirements under section 250 of the Income Tax Act, 1961. Consequently, the impugned orders were set aside, and the issues were remanded to the A.O for a speaking order, ensuring a fair hearing for the assessee. The A.O was directed to consider necessary evidence and grant a reasonable opportunity of being heard, with a warning that abuse of trust would allow the A.O to proceed based on available records. Both appeals were allowed for statistical purposes, emphasizing the importance of due process and fair representation in tax proceedings.

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