Tdi Infrastructure Ltd., 19, Kasturba Gandhi Marg, New Delhi v. Acit, Circle-51(1), New Delhi .

These appeals filed by the assessee are directed against the common order of the CIT(A) dated 30.10.2014 for the assessment years 2008-09 & 2009-10.

2. After hearing the rival contentions, I find that the ld.CIT(A) has not disposed of the cases on merits. He has dismissed the appeals for non-prosecution. No such power is conferred by the Act on the ld.CIT(A). Thus, we set aside the issue to the file of the CIT(A) for fresh adjudication on merits in accordance with the law. Needless to say, sufficient opportunity should be provided to the assessee. The ld. counsel for the assessee undertakes to cooperate in the disposal of the appeals.

3. In the result, the appeal of the assessee is allowed in part.