2020 (12) TMI 205

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....R PER BENCH: These five appeals preferred by common assessee emanates from the different orders of the Ld. CIT(Appeals)-2, Aurangabad of even dated 17.03.2017 for the assessment years 2008-09, 2009-10, 2010-11 & 2012-13 as per the grounds of appeal on record. 2. At the time of virtual hearing, the assessee was neither personally present nor through his Authorized Representative. The submi....

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....did not give proper opportunity for hearing, thereby violated principle of natural justice" and/or that the Ld. CIT(Appeals) has not discussed the issues in his order. 3. On perusal of the respective orders of the Ld. CIT(Appeals) for each of the assessment years i.e. 2008-09, 2009-10, 2010-11 & 2012-13 in all these appeals before us, it is apparent that several opportunities were provided by t....

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....Ld. CIT(Appeals) for proper adjudication on merits. We, therefore, set aside the respective orders of the Ld. CIT(Appeals) for each of the assessment years in appeals before us and remit the matter back to respective files of the Ld. CIT(Appeals) for determination of rights and liabilities of the parties herein. We also direct the assessee to be present before the Ld. CIT(Appeals) immediately o....