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Judgment
PER VIMAL KUMAR, JM:
The appeal filed by the assessee against order dated 13.10.2025 under section 250 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) of the Ld. Commissioner of Income Tax (Appeals)/NFAC, Delhi [hereinafter referred to as “the CIT(A)”] arising out of assessment order dated 25.03.2024.
Ld. Authorized Representative for appellant/assessee submitted that Ld. CIT(A) erred in dismissing the appeal ex parte without considering the request for adjournment in violation of principle of natural justice. The matter may be restored to the file of ld. CIT(A).
Ld. Departmental Representative relied on impugned order.
From examination of record in light of aforesaid rival contention, it is crystal clear that Ld. CIT(A) dismissing the appeal ex parte, order dated 13.10.2025 failed to consider request in adjournment in violation of principle of natural justice of providing reasonable opportunity of hearing.
In view of above material facts in interest of substantial justice, impugned order dated 13.10.2025 of Ld. CIT(A) is set aside and the matter is restored to the file of Ld. CIT(A) for fresh decision in accordance with law after affording fair opportunity of hearing to the assessee.
In the result, the appeal filed by the assessee is allowed for statistical purposes.