TMI Blog2020 (12) TMI 205X X X X Extracts X X X X X X X X Extracts X X X X ..... cer has not given proper opportunity of hearing to the assessee and also before us in Form 36 of grounds of appeal memo - HELD THAT:- Assessee did not respond to any of the notices and has not made any submission for adjournment and also there were no written submissions on the merits of the case before the First Appellate Authority. Maintaining the balance of natural justice and also that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Shri Partha Sarathi Chaudhury, JM For the Assessee : None For the Revenue : Shri S.P Walimbe ORDER 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 tim ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lso before us in Form 36 of grounds of appeal memo. Ground No.2 in all the appeals states that the Authorities below 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, 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of appeal and therefore, we are of the considered opinion that all these cases should travel back to the file of the 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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