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Judgment
PER MADHUMITA ROY, J. M:
The instant appeal filed by the assessee is directed against the order dated 09.03.2026 passed by the CIT(E), Delhi whereby and whereunder in the absence of requisite submissions made by the applicant in support of the application in Form No.12AB(1) (b) (ii) of the Act the same stood rejected.
None appeared for the assessee at the time of call.
Having regard to the part submission been filed by the assessee before the Ld. CIT(E) and deficiencies not been removed by the assessee, the issue is remitted to the file of the Ld. CIT(E) for consideration of the same afresh upon compliance being made by the assessee. The Ld. CIT(E) is further directed to grant an opportunity of being heard to the assessee and to consider the evidence on record and any other evidence which the assessee may choose to file at the time of hearing of the matter. The assessee’s appeal is thus, allowed for statistical purposes.