SRI. S.D. RADDI,DHARWAD vs. ASST.C.I.T., HUBLI

These appeals are preferred by the assessee against the order of CIT(Appeals). Since these appeals were heard together, these are being disposed of through this consolidated order.

During the course of hearing, the ld. Counsel for the assessee has invited our attention that CIT(Appeals) has disposed of these appeals summarily without affording proper opportunity of being heard to the assessee. The ld. DR did not dispute these facts.

Though our attention was invited to the opening part of the CIT(Appeals) order in which he has recorded the presence of the assessee, but in the body of the order, he has mentioned at number of places that despite sufficient opportunities to the assessee, no details were filed in support of his claim. Since these appeals were not disposed of by the CIT(Appeals) after affording proper opportunity of being heard to the assessee, we are of the view that the order of CIT(Appeals) be set aside and matter be restored to his file to readjudicate the appeal afresh after affording opportunity of being heard to the assessee. We order accordingly.

In the result, the appeals of the assessee are allowed for statistical purposes.