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convenience a common & consolidated order is being passed.
None was present on behalf of the assessee. The Ld. DR stated that before Assessing Officer as well as before the Ld. CIT(A), the assessee did not appear and before this Tribunal also none has appeared, therefore, the appeals of the assessee may be dismissed.
We have heard the Ld. DR and perused the records especially the impugned order passed by the Ld. first Appellate Authority. We find that the assessee remained non-cooperative before the Ld. CIT(A) as well as before the Assessing Officer. But in our view, one more opportunity of hearing to the assessee has to be given keeping in view the substantial justice. Therefore, the issues in dispute are remitted back to the file of the Ld. CIT(A) to decide the same afresh.
Needless to mention here that due opportunity of being heard be provided to the assessee. The assessees are also directed to appear before the Ld. (CIT) and argue their appeals.
In the result, the appeals of the assessees are allowed for statistical purposes. Order pronounced in the open court on 26/09/2019.