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Judgment
PER SHRI ANUBHAV SHARMA, JUDICIAL MEMBER:
This appeal preferred by the assessee against the order dated 24.10.2025 of Ld. Pr. Commissioner of Income Tax (Appeals)-25, New Delhi, (hereinafter referred to as the First Appellate Authority or ‘the ld. FAA’ for short) in DIN & Order No: ITBA/APL/M/250/2025-26/1081963977(1) arising out of the assessment order dated 26.03.2023 u/s 153C the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) passed by DCIT, CC-28, New Delhi for AY: 2013-14.
Heard and perused the record and we find that ld. CIT(A) has mentioned of the notices issued and the adjournment sought by the assesse on various occasion including adjournment sought in response to the last notice wherein the professional has sought adjournment on the basis of being occupied in time barring matters of availing tax audit report, however, same did not find due appreciation and relying decision of Hon’ble Supreme Court in CIT Vs. B.N. Bhattacharjee (1979) 118 ITR 461 (SC) the appeal was dismissed while making observations on merit as well.
Ld. Counsel has submitted that assesse was not given adequate opportunity of hearing. Our attention was drawn to the legal ground raised. In the light of aforesaid we consider it appropriate case to give assesse an opportunity to contest on merits before ld. First Appellate Authority.
Accordingly, the appeal is allowed for statistical purposes and issue on merits as well as points of law if any raised by the assesse are restored to the files of ld. CIT(A) to pass order afresh after due opportunity of hearing.