AI Structured Summary
Not yet generated for this judgment
Judgment
PER C.N. PRASAD, J.M.
This appeal is filed by the assessee against the order of the Ld. CIT(A)/NFAC dated 03.11.2025 for the A.Y. 2015-16 in sustaining the addition made by the AO.
Ld. Counsel for the assessee at the outset submitted that the Ld. CIT(A) disposed off the appeal exparte for non compliance and without giving a finding on merits. Ld. Counsel submitted that the matter may be restored to the file of the CIT(A) for fresh consideration.
The Ld. DR has no serious objection.
Considering the rival submissions and perusing the orders of the authorities below. We find that the Ld. CIT(A) disposed off the appeal on the ground that there is no compliance by the assessee. The table extracted in page -4 suggesting that out of four postings the assessee sought adjournment on two occasions and there was no compliance only on 23.09.2024 and 02.12.2024. However, it is observed that the order of the CIT(A) came to be passed on 03.11.2025 after a period of 11 months from the last date of hearing for non prosecution.
In our considered view the Ld. CIT(A) should have given one more opportunity to the assessee before passing the order. Thus, in the interest of justice we restore this appeal of the Ld. CIT(A) to decide the issues afresh, in accordance with law after providing adequate opportunity of being heard to the assessee.
In the result, the appeal of the assessee is allowed for statistical purpose.