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Judgment
These four appeals by the assessee are directed against the orders dated 09.03.2026 of the Ld. Commissioner of Income Tax (Appeals)-30, New Delhi-110055 [hereinafter referred to as the ‘Ld. CIT(A)] arising out of the assessment orders dated 30.03.2024 , 02.05.2025 and 30.03.2025 passed under section 147 r.w.s. 143(3) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) by Assessing Officer, ACIT, Central Circle-30, Delhi (hereinafter referred to as the ‘AO’) pertaining to Assessment Years (A.Y.) 2020-21, 2021-22, 2022-23 and 2023-24 respectively.
At the outset, Ld. AR submitted that the orders of the Ld. CIT(A) have been passed exparte, as the assessee was not able to make requisite compliance before him. He has, therefore, requested that the impugned orders may be set aside and the matters may be restored to the file of the CIT(A).
On the other hand, Ld. DR has not objected to the said proposition.
After hearing both the parties, in the interest of justice, we hereby restore the matters to the CIT(A) for fresh adjudication on merits after giving reasonable opportunity of being heard to the assessee. The assessee is also directed to be vigilant and make requisite compliance.
In the result, all the four appeals of the assessee are allowed for statistical purposes.