2022 (7) TMI 1335

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....: A.B. Koli ORDER Per Pramod Kumar, VP: 1. These five appeals pertain to same assessee involve a common issue arising out of materially similar set of facts and were heard together. As a matter of convenient therefore all the five appeals are being disposed of by way of this consolidated order. 2. These appeals call into question correctness of the ex-parte orders dated 30.12.2021 & 23.02.20....

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....re smooth functioning of the company. Learned counsel for the assessee, however, assured us that in the event of the assessee being given one more opportunity of appearing before the CIT(A), the assessee will ensure scrupulous compliance with the notices of the CIT(A) and an expeditious disposal of appeals on merits. We, were thus urged to remit the matter to the file of the CIT(A) for fresh adjud....

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.... on merits as no legitimate prejudice will be caused to the interests of the revenue by such a course of action. 5. We have heard the rival contentions, perused the material on record and duly considered the facts of the case in the light of the applicable legal position. 6. We are of the considered view that having regard to the undertaking given by the learned counsel for the assessee and havi....