CONSOLIDATED ORDER

PER BENCH

(A) In all these cases, the assessees have filed appeals against orders dated 07.03.2016 and 08.03.2016 of Learned Commissioner of Income Tax (Appeals)-IV, Kanpur, (“Ld. CIT(A)”, in short) pertaining to different Assessment Years. In the aforesaid orders, the Ld. CIT(A) dismissed the assessee’s appeals in limine for non- prosecution of the appeals by the respective assessees. For the sake of convenience these appeals are hereby disposed off through this Consolidated Order. The grounds of all these appeals are as under:

ITA No. -2531/Del/2016

“1. That the Ld. CIT(A)-IV, Kanpur has erred in law and on facts in dismissing the appeal of the appellant in limine for non attendance by the appellant.

2. That the Ld. CIT(A)-IV Kanpur had no power to dismiss the appeal is limine for non attendance by the appellant in the facts of circumstances of the case.

3. Various observations made by the Ld. CIT(A)-IV Kanpur in the appellate order either incorrect or are legally untenable.

4. That Ld. CIT(A)-IV Kanpur was duty bound to adjudicate the following grounds as specifically raised before him:-

a. That Ld. Assessing Officer has erred in law as well as on facts of the case by