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Judgment
PER MAHAVIR SINGH, VP:
This appeal by the assessee is emanating from the order of the Ld. National Faceless Appeal Centre (NFAC), Delhi dated 4.9.2024 relevant to assessment year 2018-19.
At the outset, it is noted that it was the contention of the assessee in the grounds of appeal that Ld. CIT(A) has dismissed the appeal, by passing a non-speaking order and without providing sufficient opportunity to the assessee to represent its case. On the other hand, Ld. DR relied upon the orders of the authorities below.
We have heard the rival contentions and perused the records. Upon careful consideration, we find that Ld. CIT(A) has not discussed the issues on merits, rather he dismissed the appeal on account of non-prosecution, which is not sustainable in the eyes of law. Hence, in the interest of justice, we remit back the issues in dispute to the file of the Ld. CIT(A) with the directions to pass a reasonable and speaking order on the issues in dispute, after giving adequate opportunity of being heard to the assessee. Assessee is also directed to fully cooperate with the Ld. CIT(A) during the proceedings in order to canvass its case.
4 . In the result, the Assessee’s appeal is allowed for statistical purposes