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2 & 194/Hyd/2020 O R D E R Per Shri S.S. Godara, J.M. : These assessee's appeals for Assessment Year 2011- 12 are directed against the Commissioner of Income Tax (Appeals)-5, Hyderabad’s separate orders; both dt.16.12.2019, passed in case No. 10317/2018-19/CIT(A)- 5 and case No.10316/2018-19/CIT(A)-5; respectively in proceedings u/s.144 of the Income Tax Act, 1961 ('the Act').
Heard both the parties. Case files perused.
Learned authorized reprentative of the assessees submitted at the outset We notice at the outset that these twin CIT(A)’s orders; affirming the Assessing Officer’s action making income from “other” sources addition(s) of Rs.1,14,76,151 and Rs.1,14,93,944; respectively, have been passed exparte. And that too, without even indicating as to whether assessees had been actually served at the last hearing notice(s) or not. We thus restore the assessee's substantive grievance(s) back to the CIT(A) for his afresh appropriate adjudication as per law within three effective opportunities of hearing. These assessees or their
These twin assessee's appeals are allowed for statistical purposes in above terms. A copy of this common order be placed in the respective files.
Order pronounced in the open court on 21st June,2021.