2019 (8) TMI 1346

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....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 jurisdiction was vested with the Ld. CIT(A) ....

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..... 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 so that the Ld. CIT(A) can effectively hear an....