AI Structured Summary
Not yet generated for this judgment
Judgment
PER S.RIFAUR RAHMAN,AM:
The assessee has filed appeal against the order of the Learned Commissioner of Income-tax (Appeals)/National Faceless Appeal Centre (NFAC), Delhi [“Ld. CIT(A)”, for short] dated 07.11.2025for the Assessment Year 2022-23.
At the time of hearing, ld. AR for the assessee submitted that the ld. CIT (A) decided the issue against the assessee by observing that assessee has not pursued the appeal despite being granted several opportunities. He submitted that there are reasons for assessee for not appearing before the first appellate authority. Accordingly, he pleaded that the matter may be restored to the file of ld. CIT (A) to decide the issue and with the prayer to give an opportunity of being heard to the assessee.
On the other hand, ld. DR for the Revenue objected to the submissions of the ld. counsel for the assessee and submitted that assessee has not utilized several opportunities granted by ld. CIT (A).
Considered the rival submissions and material placed on record. We observed that ld. CIT (A) observed that the assessee is not desirous of pursuing the grounds of appeal though more than adequate opportunities were provided. However, in our considered view and in the interest of justice, assessee should be given one more opportunity of being heard on merit. Therefore, we direct ld. CIT (A) to give an opportunity of being heard to the assessee and decide the issue on merit as per law. We also direct assessee to make proper submissions and appear before the ld.CIT (A) on the date of hearing and cooperate with the tax authorities. Accordingly, the appeal filed by the assessee is allowed for statistical purposes.
In the result, the appeal filed by the assessee is allowed for statistical purposes.