Held that  the appeals of the assessees had been dismissed in limine and not by speaking orders. Hence, the orders were unsustainable in law. Even otherwise, after having appointed a chartered accountant whose submissions had been noticed by the Commissioner (Appeals), the belief that the assessees shall be represented was well founded. The assessees having appointed counsel could not be faulted for lack of proper representation before the authority. Accordingly, in the interests of substantial justice, the orders of the Commissioner (Appeals) were to be set aside and the appeals remanded to him for disposal afresh. (AY. 2010-11)