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Judgment
PER MANISH AGARWAL, AM :
The present appeal is filed by assessee against the order dated 03.09.2025 of Ld. Commissioner of Income Tax (A)/ National Faceless Appeal Centre (“NFAC”), Delhi [“Ld. CIT(A)”] in Appeal No. NFAC/2008-09/10095885 passed u/s 250 of the Income Tax Act, 1961 [“the Act”] arising out of order dated 27.09.2021 passed u/s 254 r.w.s. 143(3)/147 of the Act pertaining to Assessment Year 2009-10.
At the time of hearing, no one attended the proceedings on behalf of the assessee. Therefore, the appeal is being adjudicated on the basis of material available on record and in the absence of the assessee.
Heard the ld. Sr. DR and perused the material available on record. It is observed that, the assessee has failed to make compliance before the ld. CIT(A) therefore, the ld. CIT(A) dismissed the appeal of the assessee and confirmed the additions made by the AO. It is true that the assessee has not participated before the ld. CIT(A) nor has filed any submission however, as a principle of the natural justice, one more opportunity is given to the assessee and the matter is remitted back to the file of the Ld. CIT(A) with direction to decide the appeal of the assessee afresh after providing reasonable opportunity of being heard to the assessee. The assessee is also directed to participate in proceedings before the Ld. CIT(A) and to file all the relevant details/submission in support of the grounds of appeal taken. With these directions, all the grounds of appeal are allowed for statistical purposes.
In the result, appeal of the assessee is allowed for statistical purposes.