Braham Prakash vs Income Tax Officer

PER MADHUMITA ROY, JM:

The instant appeal filed by the assessee is directed against the order dated 15/10/2025 passed by the Ld. Commissioner of Income-tax (Appeals)/National Faceless Appeal Centre, Delhi under Section 250 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) arising out of the Assessment Order dated 28/12/2022 passed by the Assessment Unit, Income-tax Department under Section 143(3) r.w. Section 144B of the Act for Assessment Year 2021-22.

Having regard to the ex-parte order passed by the Ld. CIT(A), we would like to dispose of this appeal for consideration of the same afresh by the Ld. CIT(A). Thus, the application seeking adjournment is also rejected. The appeal is disposed of by remitting the issue to the file of the Ld. CIT(A) for his consideration afresh upon granting an opportunity of being heard to the Assessee and upon considering the case made out by the assessee and to finalize the issue by passing a reasoned order upon considering the evidence on record or any other evidence which the assessee may choose to file at the time of hearing of the matter.

In the result, the Appeal filed by the assessee is allowed for statistical purpose.