Aashish Goel vs Income Tax Officer

PER MADHUMITA ROY, J. M.:

The instant appeal filed by the assessee is directed against the order dated 10.12.2025 passed by the Ld. Commissioner of Income-tax (Appeals)/National Faceless Appeal Centre, Delhi [hereinafter referred to as the Ld. CIT(A)/NFAC] under Section 250 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) arising out of the Assessment Order dated 20.03.2024 passed by the Assessment Unit, Income-tax Department (hereinafter referred to as ‘the ld. AO’) under Section 143(3) read with section 144B of the Income Tax Act, 1916 (‘Act’ for short) for Assessment Year 2022-23.

Having regard to the Explanation by the Assessee in support of the delay of 31 days in preferring the appeal before us which seems to be genuine and therefore, the delay is hereby condoned.

As it appears that admittedly the Ld. CIT(A) has passed an ex-parte order in order to prevent the mis-carriage of justice, we set aside the issue to the file of the CIT(A) for grant a further opportunity of being heard to the assessee. The Assessee is, thus, set aside to the file of the Ld. CIT(A).

The Ld. CIT(A) is further directed to provide an opportunity of being heard to the assessee while considering the case made out by the assessee and to finalize the issue by passing a reasoned order upon considering the evidence on record or any other evidence which the assessee may chose to file at the time of hearing of the matter.

In the result, the Appeal filed by the assessee is allowed for statistical purpose.