Held, that the Commissioner (Appeals) had proceeded ex parte against the assessee in complete violation of the principles of natural justice. He ought to have remanded the appeals to the Assessing Officer for fresh adjudication. Therefore, the issue is  set aside to the Assessing Officer for de novo assessment per ratio laid down by the Supreme Court in Asst. CIT (E) v. Ahmedabad Urban Development Authority(2022) 449 ITR 1 (SC)   after affording an adequate opportunity of hearing to the assessee.((AY.2011-12, 2013-14, 2015-16, 2016-17)