Held that that certain information and documents had been requisitioned by the Assessing Officer from the assessee for the purpose of enquiry and submission of remand report to the Commissioner (Appeals) and the assessee had submitted a reply to the notices along with certain evidence. In this situation, once the Commissioner (Appeals) had opted to seek a remand report in respect of the documents submitted by way of additional evidence, he should have waited for the report, instead of disposing of the appeals without the report. The remand report was necessary for adjudication of the subject matter of the appeals. Since, no step was taken for early submission of the report for just adjudication of the appeals, the Commissioner (Appeals) could be said to have proceeded in violation of principles of natural justice. The orders passed by the Commissioner (Appeals) is  set aside, and the matters restored. (AY.2017-18, 2018-19)