AI Structured Summary
Not yet generated for this judgment
Judgment
PER RENU JAUHRI :
The above captioned appeal is preferred by the assessee against the order dated 06.02.2025, passed by Ld. CIT(A)/NFAC, Delhi u/s 250 of the Income Tax Act, 1961 [hereinafter referred to as, “Act”] for A.Y. 2018-19. The assessment was framed by the Assessing Officer [for short, ‘AO’] u/s 147 r.w.s. 144 r.w.s 144B of the Act, vide order dated 20.03.2023.
At the outset, it is noted that the Ld. CIT(A) has dismissed the appeal ex-parte as the assessee failed to make any compliance to the five notices issued on different dates. Accordingly, in the interest of justice, we deem it appropriate to remand the matter to Ld. CIT(A) for fresh adjudication on merits after giving due opportunity to the assessee. The assessee is also directed to be vigilant and make requisite compliance before the Ld. CIT(A).
In the result, the appeal of the assessee is allowed for statistical purposes.