2015 (10) TMI 2822

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.... GARODIA, A.M. Both these are assessee's appeals directed against two separate orders of Learned CIT (A) II, Kanpur both Dated 18.02.2014 for A.Y. 2007 - 08 & 2009 - 10. Both these appeals were heard together and are being disposed of by this common order for the sake of convenience. 2. At the very outset, it was submitted by the learned AR of the assessee that in both years, the orders of lear....

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....ischarge Summary. 3. We have considered the rival submissions. Considering this fact that the counsel of the assessee had undergone left eye surgery for cataract on 28.01.2014 and last two dates of hearing before CIT (A) were 10.02.2014 and 18.02.2014, we feel that in the interest of justice, the assessee deserves one more opportunity. Accordingly, we set aside the order of CIT (A) in both years ....