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Judgment
PER VIMAL KUMAR, JM:
The appeal filed by the assessee against order dated 13.02.2026 of the Ld.
Commissioner of Income Tax (Appeals)-31, Delhi [hereinafter referred to as “the CIT(A)”] under section 250 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) arising out of assessment order dated 29.12.2019 of Ld. Assessing Officer/ ITO, Ward, Ward-10(2), New Delhi (hereinafter referred to as ‘the AO’) u/s 143(3) of the Act for A.Y. 2017-18.
Ld. Authorized Representative for appellant/assessee submitted that Ld. CIT(A) without giving any fair opportunity of being heard passed ex parte order dated 13.02.2026 in violation of principle of natural justice.
Ld. Departmental Representative relied on impugned order.
From examination of record in light of aforesaid rival contention, it is crystal clear that Ld. CIT(A) vide order dated 13.02.2026 dismissed the appeal for non-filing of submissions and non-attending of the proceedings by appellant/assessee.
In view of above material facts in interest of justice, impugned order dated 13.02.2026 of Ld. CIT(A) is set aside and the matter is restored to Ld. CIT(A) for afresh decision in accordance with law after affording fair opportunity of hearing to the appellant/assessee.
In the result, the appeal filed by the assessee is allowed for statistical purposes.