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2019 (8) TMI 1346 - ITAT KOLKATADenial of natural justice - no proper opportunity was given to the assessee to effectively plead its case before the First Appellate Authority - HELD THAT:- When the assessee received notice for hearing of AY 2011-12, the Ld. AR while appearing before the Ld. CIT(A) was of the bona fide belief that AY 2009-10 would be adjudicated first and thereafter only AY 2011-12 would be adjudicated. Therefore, at that time he was not prepared to argue the brief entrusted to him so, we are of the opinion that no proper opportunity was given to the Ld. AR of the assessee to effectively plead its case before the First Appellate Authority, therefore, we are inclined to set aside the order of the Ld. CIT(A) and remand the matter back to the file of the Ld. CIT(A) to decide the appeals afresh. Therefore, both the appeals of assessee are allowed for statistical purposes.
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