2019 (8) TMI 1346

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....CA For the Respondent Shri Sankar Halder, JCIT, Sr. DR ORDER Per Shri A.T.Varkey, JM This appeal of the assessee arises out of the common order of the Learned Commissioner of Income Tax (Appeals) -4, Kolkata for AYs 2009-10 and 2011-12 dated 09.03.2015. 2. At the outset itself, the Ld. AR drew our attention to the fact that initially when the assessee had filed the first appeal, the....

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....ich action of the Ld. CIT(A), according to Ld. AR, is violative of natural justice and he pleads that the assessee be granted one more opportunity before the Ld. CIT(A) so that effective adjudication of the appeal can be done by the Ld. CIT(A). The Ld. DR does not oppose provided the Ld. AR undertakes to cooperate and appear before the Ld. CIT(A) diligently with all supporting relevant documents s....

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....de belief that AY 2009-10 would be adjudicated first and thereafter only AY 2011-12 would be adjudicated. Therefore, at that time he was not prepared to argue the brief entrusted to him so, we are of the opinion that no proper opportunity was given to the Ld. AR of the assessee to effectively plead its case before the First Appellate Authority, therefore, we are inclined to set aside the order of ....