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Judgment
PER SANJAY AWASTHI, ACCOUNTANT MEMBER:
This appeal arises from order dated 16.12.2025, passed u/s 250 of the Income Tax Act, 1961 (hereafter as “the Act”), by NFAC, Delhi. It is seen that in this case the Ld. AO has passed an ex parte order (page 2 of the Ld. AO’s order); and the Ld. CIT(A) has also passed an ex parte order (para 4 at page 4 of the impugned order).
On the last date of hearing, the Ld. AR for the assessee prayed that due to oversight on the part of the tax consultant the notices were either issued on wrong addresses (which was not corrected in time) or were not responded promptly. It was the prayer that the assessee may be given another chance to present the facts before the authorities below.
The Ld. DR relied on the orders of the authorities below.
We have considered the facts of this case and have gone through the records before us. Considering the totality of facts and circumstances of the case, we feel that the assessee deserves another chance to present his case before the authorities below. Accordingly, we deem it fit to set aside the impugned order and remit this matter back to the file of Ld. AO for fresh assessment. Needless to say, the AO would give an adequate opportunity of being heard and the assessee would do well to avail of such opportunities.
In the result, appeal is partly allowed for statistical purposes.