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Judgment
PER SANJAY AWASTHI, ACCOUNTANT MEMBER:
In this case, the appeal arises from order dated 24.11.2025, passed u/s 250 of the Income Tax Act, 1961 (hereafter as “the Act”), by Ld. CIT(A), Delhi-26.
In this case, right at the outset, the Ld. AR prayed for another opportunity to present the facts before the Ld. CIT(A) since due to certain problems in the assessee’s office no compliance could be made to as many as five opportunities given by the ld. CIT(A).
The Ld. DR confirmed these submissions and pointed out para 4 on page 4 of the impugned order, where the details of notices given and subsequent non-compliance to the same has been mentioned.
A careful perusal of the records before us and after hearing the Ld. AR/DR, we deem it fit, in the interest of substantive justice, to set aside the impugned order and remand the same back to the file of Ld. CIT(A) for fresh adjudication. Needless to say, the Ld. CIT(A) would give adequate opportunity of being heard and the assessee would do well to respond promptly and adequately to such opportunities.
In the result, appeal is allowed for statistical purpose.