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Judgment
PER MANISH AGARWAL, AM:
This appeal is filed by the Assessee against the order of Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [‘Ld. CIT(A)’ in short], in Appeal No. CIT(A), Delhi-5/10216/2019-20 dated 13.08.2025 passed u/s 250 of the Income Tax Act, 1961 (‘the Act’ in short) for A.Y. 2017-18.
Heard both the parties and perused the material available on record. From the perusal of the order of Ld. CIT(A), it is seen that Ld. CIT(A) has provided three opportunities however, assessee has failed to comply and no submission was filed, therefore, the Ld. CIT(A) proceeded to dismissed the appeal of the assessee exparte. However, ld. CIT(A) further decided the appeal of the assessee on the merits also.
Once a view is taken that since the assessee has not complied with the notices issued and had not filed any submission and appeal is dismissed for want of non-prosecution, the Ld. CIT(A) should not decide the appeal on merits. Looking to entirety of the facts and in the interest of justice, we set aside the order of the Ld. CIT(A) and remand the same to the file of CIT(A) with the direction to decide the appeal afresh after providing reasonable opportunity of hearing to the assessee. The assessee is also directed to participate and file necessary details before the Ld. CIT(A) in support of the grounds of appeal taken. In case assessee has failed to do so, the Ld. CIT(A) is free to take decision on the basis of material available on record as per law. With these directions, all sthe grounds of appeal are allowed for statistical purposes.
In the result, the appeal of the assessee is allowed for statistical purposes