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Judgment
PER SUDHIR PAREEK, JM
The instant appeal is emanating from the order of the National Faceless Appeal Centre, Delhi in Appeal No. NFAC/2018-19/10368311 dated 18.12.2025 relevant to assessment year 2019-20.
Heard rival submissions and perused the records.
At the threshold, reiterating the grounds of appeal, the Learned AR submitted that the Learned CIT(A) erroneously passed the impugned order without considering that the non appearance and non filing of written submissions was consequence of reasonable, bona fide and unintentional. From the bare perusal it reveals that Learned CIT(A) has dismissed the appeal on account of non-prosecution and even without deciding the matter on merits of the case by stating that the Learned AO passed well reasoned order and comprehensive document and thoroughly discussing the issues involved. It is true that the appellant did not participated in the appellate proceeding, which is said to be bona fide and unintentional by appellant as aforesaid, but in the existing fact situation and having regard to substantive disposal of the issue, we are of firm opinion that one more opportunity to appellant will capable to serve the object of justice. In view of the aforesaid factual matrix and in the interest of justice, we remit back the issues in dispute to the file of the Learned CIT(A) with the directions to decide the same afresh, after giving adequate opportunity of being heard to the appellant. We hold and direct accordingly and simultaneously, appellant is also directed to fully cooperate with the Learned CIT(A) during the proceedings and furnish the requisite evidences/documents before it to substantiate its case.
Consequently, this appeal is allowed for statistical purposes as aforesaid.