2025 (7) TMI 738

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.... Per Bench: This bunch of appeal of the assessee was filed against the orders of the Learned Commissioner of Income-tax (Appeals), Jaipur-5 [in short, 'Ld.CIT(A)] passed under section 250 of the Income Tax Act, 1961(in short, 'the Act') for Assessment Years 2016-17 to 2018-19, the date of order is 07/03/2024, for all the appeals. The impugned orders emanated from the order of the Learned Assistan....

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....uld not give much attention to this matter. The Ld.DR did not raise any objection in admitting the appeals. In these circumstances, we condone the delay of 15 days and admit the appeals of the assessee for adjudication. 3. All the appeals have identical facts and circumstances and common issues. Therefore, we heard all the appeals together and are disposed of by this common order. 4. The Ld.AR ....

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.... and business premises of 'Aditya Lodha' group on 10/08/2017. Accordingly, assessments were completed under section 153A for both the assessment years, i.e. A.Ys 2016-17 and 2017-18; but for A.Y 2018-19, the assessment was completed under section 144. We find that the assessee should get a reasonable opportunity of hearing before Ld.CIT(A) for submitting his arguments. However, the appeal decision....