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Judgment
PER MANISH AGARWAL, AM:
This appeal is filed by the assessee against order of Learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [ld. CIT(A)] dated 10.06.2025 u/s 250 of the Income Tax Act, 1961 (“the Act” in short) arising out of the assessment order passed u/s 143(3) of the Act dated 28.12.2019 for Assessment Year 2017-18.
The assessee has raised the many grounds of appeal as per the appeal memo and during the course of hearing in terms of the separate prayed dt.12.02.2026 assessee has taken additional ground of appeal under Rule 11 of the Income Tax Appellate Tribunal Rules, 1963 however the same was not pressed thus the same is not admitted.
In Ground of appeal Nos. 1 to 1.2, assessee has challenged the first appellate order on the ground that no reasonable and adequate opportunity was provided by ld. CIT(A) and the appeal of the assessee was dismissed in summary manner.
Heard the contentions of both the parties and perused the material available on record. From the appellate order, it is not evident whether any opportunity was provided to the assessee or nor any submission filed by the assessee is referred and the appeal of the assessee is dismissed in a very cryptic and summary manner. Under these circumstances, in the larger interest of justice, the matter is remitted back to the file of Ld. CIT(A) with the direction to the decide the appeal of the assessee on merits after providing fair and reasonable opportunity of hearing to the assessee. The assessee is also directed to participate in the hearing before the CIT(A) and furnish all the necessary documents and relevant evidences in support of his claim. With these directions, Grounds of appeal Nos.1 to 1.2 raised by the assessee are allowed for statistical purposes.
Since we have allowed the grounds of appeal Nos. 1 &2 and remand the matter to the file of ld. CIT(A) for fresh adjudication, other grounds of appeal become academic.
In the result, the appeal of the assessee is allowed for statistical purposes.