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Judgment
PER MADHUMITA ROY, JM.:
The instant appeal filed by the assessee is directed against the order dated 04.04.2026 passed by the Ld. Commissioner of Income-tax (Appeals)/National Faceless Appeal Centre, Delhi under Section 250 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) arising out of the Assessment Order dated 26.03.2025 passed by the Assessment Unit, Income-tax Department under Section 147 of the Act for Assessment Year 2022-23.
As the threshold of the matter, the Ld. AR submitted before us that the previous counsel due to communication gap could not present the appeal before the Ld. CIT(A) effectively and order, therefore, was passed rejecting the appeal on merit.
Under these facts and circumstances of the matter, he, thus, prayed for setting aside the issue to the file of the Ld. CIT(A) which was not objected by the Ld. DR. with all her fairness.
Thus, having regard to the entire aspect of the matter as it appears that admittedly the Ld. CIT(A) has passed an ex-parte order, in order to prevent the mis-carriage of justice, we set aside the issue to the file of the CIT(A) for affording a further opportunity of being heard to the assessee. The issue is, thus, set aside to the file of the Ld. CIT(A).
The Ld. CIT(A) is further directed to provide an opportunity of being heard to the assessee while considering the case made out by the assessee and to finalize the issue by passing a reasoned order upon considering the evidence on record or any other evidence which the assessee may choose to file at the time of hearing of the matter.
In the result, the Appeal filed by the assessee is allowed for statistical purpose.