AI Structured Summary
Not yet generated for this judgment
Judgment
PER MAHAVIR SINGH, VP:
This appeal by the assessee is emanating from the order of the Ld. National Faceless Appeal Centre (NFAC), Delhi dated 20.6.2025 relevant to assessment year 2023-24.
None appeared on behalf of the assessee, despite issue of notice for hearing. Therefore, we are proceeding exparte qua the assessee, after hearing the Ld. DR and perusing the records.
We have heard the Ld. DR and perused the records. Upon careful consideration, we find that Ld. CIT(A) has not discussed the issues on merits, rather he dismissed the appeal on account of non-prosecution by holding the finding of the AO, which is not sustainable in the eyes of law. Hence, in the interest of justice, we remit back the issues in dispute to the file of the Ld. CIT(A) with the directions to pass a reasonable and speaking order on the issues in dispute, after giving adequate opportunity of being heard to the assessee. Assessee is also directed to fully cooperate with the Ld. CIT(A) during the proceedings in order to canvass its case.
4 . In the result, the Assessee’s appeal is allowed for statistical purposes