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Judgment
PER ANUBHAV SHARMA, JM:
This appeal is preferred by the assessee against the order dated 21.03.2025 of the Commissioner of Income-tax (Appeals)-24, New Delhi (hereinafter referred as Ld. First Appellate Authority or in short Ld. ‘FAA’) in appeal No.CIT(A), Delhi-24/10647/2018-19 arising out of the appeal before it against the order dated 29.03.2024 passed u/s 147 of the Income Tax Act, 1961 (hereinafter referred as ‘the Act’) by the DCIT, CC-05, New Delhi (hereinafter referred to as the Ld. AO).
Heard. The delay of 17 days being not of any substantial consequences to prejudice of department is condoned.
Further, on hearing both the sides, we find that amongst other grounds on merits, the assessee has raised a ground that the ld. FAA has dismissed the appeal for non-prosecution. On going through the impugned order and the material on record, we find that the assessee had also raised legal grounds before the ld. CIT(A) also. However, the NFAC has dismissed the appeal on the basis of non-representation without adjudicating on the merits and especially on the legal grounds.
Accordingly, we are inclined to restore the issues on merits as well as on law to the files of CIT(A)/NFAC for fresh adjudication after due notice to the assessee. The appeal is allowed for statistical purposes.