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Judgment
PER C.N. PRASAD, J.M.
These two appeals are filed by the assessee against different orders of the Ld. CIT(A)/NFAC, Delhi dated 15.10.2025 for the A.Y. 2019-20 and 2020-21 respectively.
Ld. Counsel for the assessee at the outset submitted that in both these appeals were dismissed by Ld. CIT(A) without admitting additional evidences furnished by the assessee. Therefore, it is prayed that appeals be restored to the file of the AO to consider the evidences afresh and complete the assessment in accordance with law after providing adequate opportunity of being heard to the assessee.
Considering the rival submissions and perusing the orders of the authorities below we feel it appropriate to restore these appeals to the file of the AO to decide the issue in appeal afresh and in accordance with law after providing adequate opportunity to the assessee. The assessee is at liberty to file all the necessary information to support its contentions.
In the result, the appeals of the assessee are allowed for statistical purpose.