MR.TIRUPATHI KUMAR,CHENNAI vs. ACIT, CHENNAI

All these appeals filed at the instance of respective assessees are directed against the orders passed by Ld. Commissioner of Income Tax (Appeals)-II, Coimbatore.

The Ld. counsel appearing for the assessees submitted that the assessees could not appear before the Ld. CIT(Appeals) to present their case and hence, the first appellate authority has passed ex parte orders without hearing the assessees. The Ld. counsel submitted that the assessees should be given one more opportunity in the interest of natural justice.

On the other hand, the Ld. D.R. opposed the plea put forth by the Ld. A.R.

Having heard the rival submissions, we are of the view that in the interest of natural justice, both the assessees should be given one more opportunity. Accordingly, we set aside the orders of the Ld. CIT(Appeals) and restore all the matters to his file with the direction to adjudicate them afresh after providing adequate opportunity of being heard to the assessees.

In the result, all the appeals filed by the assessees are treated as allowed for statistical purposes.