2023 (10) TMI 1240

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..... rder that this assessee has been actually served the last corresponding notice(s) of hearing in both these appeals. We are mindful of the fact that the hearing in both these appeals had taken place after Covid-2019 pandemic outbreak followed by many lockdowns. Faced with this situation, we deem it appropriate to restore assessee s instant twin appeals back to the CIT(A) for his afresh appropriate .....

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..... Revenue : Dr. Kaumudi Patil, CIT-DR ORDER PER SATBEER SINGH GODARA, J.M. : These assessee s twin appeals for assessment year 2008-2009, arise against the CIT(A)-2, Nagpur s as many lower appellate orders, both dated 31.01.2020 passed in case no.CIT(A)-2/338/2017-18-ITBA.No. 10479 and in case no.CIT(A)-2/339/2017-18-ITBA.No.10482, in proceedings u/sec. 271(1)(c.) of the Income Tax .....

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..... in both these appeals. We are mindful of the fact that the hearing in both these appeals had taken place after Covid-2019 pandemic outbreak followed by many lockdowns. Faced with this situation, we deem it appropriate to restore assessee s instant twin appeals back to the CIT(A) for his afresh appropriate adjudication as per law, preferably within three effective opportunities of hearing. Ordered .....

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