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These appeals are by different assessees for the A.Y. 2009- 10 against the impugned order dated 19.12.2011 on the ground that the learned first appellate authority erred in dismissing the appeal on the ground that the appropriate taxes u/s 140A have not been paid by the assessee as such the appeals are not maintainable and further erred in not considering the plea that the assessee requested the Assessing Officer to adjust the refund already due in the case of Zoom Developers u/s 140A. During hearing, the learned counsel for the assessee invited our attention to a letter addressed to the ACIT to the fact that the assessee paid the amount of Rs.28,50,000/- on 7.6.2012 in the case of Smt. Manjiri Choudhary and Rs. 16,25,000/- on 13.6.2012 in the case of Shri Vijay Choudhary. The assessee also enclosed copy of the challan with the application. We find that though there is delay in payment of taxes due to the reason of financial crisis and especially when all the movable/immovable properties were attached by the department along with the bank account, however, since due taxes have been paid, therefore, lenient view is required. Considering the totality of facts and circumstances, both these appeals are remanded back to the file of the CIT(A) for fresh adjudication on merit for which due opportunity of being heard be provided to the assessee. The assessees are at liberty to furnish evidence in support of their claim, if any.