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Judgment
PER ANUBHAV SHARMA, JM:
This appeal preferred by the assessee against the order dated 18.11.2025 of Ld. National Faceless Appeal Centre (NFAC) Delhi (hereinafter referred to as the First Appellate Authority or ‘the ld. FAA’ for short) in DIN & Order No : ITBA/NFAC/S/250/2025-26/1082741919(1) arising out of the penalty order dated 16.03.2022 u/s 271AAC(1) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) passed by National Faceless Assessment Centre, Delhi for AY: 2018 -19.
On hearing both sides we find that vide ITA No. 7181/Del/2025 for AY: 2018-19 order dated 06.03.2026 a Coordinate Bench has restored the issue to the files of ld. CIT(A) to decide appeal afresh on merits after giving assessee an opportunity of hearing. The present appeal is arising out of penalty proceedings which has foundation in the assessment order and the merits for which are restored by the Coordinate Bench to ld. CIT(A).
In the light of aforesaid the appeal in hand allowed for statistical purposes and the issue on merits as well as law are restored to the files of ld. CIT(A) to give fresh opportunity of hearing and pass order afresh.