In the case of Smt. Poonam Shivhare vs A.C.I.T., ITAT Agra has held that Having carefully examined the order of the CIT(A) in the aforesaid cases, we find that the CIT(A) has rejected the appeals without hearing the assessee, although, he has discussed the issue on merits. In the light of these facts, we are of the view that CIT(A) has heard the assessee. We, therefore, set aside the order of the CIT(A) and restore the matter back to his file with the direction to adjudicate these appeals afresh on merit after affording opportunity of being heard to the assessee. The assessee is directed to cooperate in the fresh proceeding before the CIT(A).
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