Consolidated appeals heard ex parte; fresh hearing granted with costs; fair hearing emphasized

The appeals were consolidated due to common issues and heard via video conference. The assessee's lack of appearance led to an ex parte decision by the CIT(A). The Tribunal emphasized the importance of a fair hearing and granted the assessee another opportunity for a fresh hearing with a cost of Rs. 2,000 to be paid to the Prime Minister's National Relief Fund. The assessee was directed to cooperate and not seek unnecessary adjournments. Both appeals were allowed for statistical purposes only.

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Issues:
Appeals filed against separate orders of CIT(A) for A.Y. 2011-12. Common issues in both appeals.

Analysis:
- The appeals were heard through video conference due to the Covid-19 Pandemic.
- A consolidated order was passed for both appeals due to common issues.
- Lead case was taken as ITA No. 76/JP/2019 for A.Y. 2011-12.
- Assessee raised grounds related to lack of opportunity, e-filing of appeal, penalty imposition, and time-barred proceedings.
- Assessee did not appear during the hearing, leading to an ex parte decision by CIT(A).
- Ld. CIT(A) requested e-appeal filing, but the assessee failed to comply.
- Tribunal observed the lack of diligence on the part of the assessee but emphasized the importance of providing a fair hearing.
- Assessee was granted one more opportunity for a fresh hearing with a cost of Rs. 2,000 to be paid to the Prime Minister's National Relief Fund.
- Assessee directed to cooperate with CIT(A) and not seek unnecessary adjournments.
- ITA No. 77/JP/2019 had a similar lack of appearance by the assessee.
- Findings from ITA No. 76/JP/2019 applied to ITA No. 77/JP/2019.
- Both appeals allowed for statistical purposes only.

This detailed analysis highlights the procedural aspects, lack of appearance by the assessee, the importance of providing a fair hearing, and the directions given for further proceedings in the case.

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