AI Structured Summary
Not yet generated for this judgment
Judgment
PER NAVEEN CHANDRA, ACCOUNTANT MEMBER:-
This appeal by the assessee is preferred against the order of the ld. CIT(A)-3, Noida dated 22.07.2025 for A.Y 2017-18.
At the very outset, we find that the ld. CIT(A) has passed the order ex-parte as the assessee failed to appear before him.
In view of the ex-parte order by the CIT(A), we are of the considered view that the assessee ought to have been given sufficient opportunity of being heard. Therefore, in the interest of justice and fair play, we deem it fit to restore the appeal to the file of the ld. Assessing Officer.
The CIT(A) is directed to decide the issues afresh after affording a reasonable and adequate opportunity of being heard to the assessee. The assessee is also directed to provide necessary information/documents as required by the authorities.
In the result, appeal of the assessee in ITA No. 4624/DEL/2025 is allowed for statistical purposes.
The order is pronounced in the open court on 10.10.2025.