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Judgment
PER MANISH AGARWAL, AM :
The present appeal is filed by assessee against the order dated 12.06.2025 of Ld. Commissioner of Income Tax (A)/ ADDL/JCIT (A) Bhubaneswar [“Ld. CIT(A)”] in Appeal No. NFAC/2015-16/10241971 passed u/s 250 of the Income Tax Act, 1961 [“the Act”] arising out of order dated 16.08.2023 passed u/s 201(1)/201(1A) of the Act pertaining to Assessment Year 2016-17.
Heard the parties and perused the material available on record. It is observed that in the instant case, the ld. CIT(A) has dismissed the appeal of the assessee by observing that the same was withdrawn by the assessee. Whereas the ld. AR submits that no such prayer was made for withdrawal of the appeal under reference. Under these circumstances, we set aside the order of ld. CIT(A) and remand the matter back to the file of Ld. CIT(A) with direction to decide the appeal of the assessee after providing reasonable opportunity of being heard to the assessee. The assessee is also directed to participate in proceedings before Ld. CIT(A) and file all the relevant details in support of the grounds of appeal taken. With these directions, all the grounds of appeal of the assessee are allowed for statistical purposes.
In the result, appeal of the assessee is allowed for statistical purposes.