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Judgment
Per Renu Jauhri, Accountant Member:
These two appeals by the assessee are directed against the orders dated 25.03.2026 of the National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as the ‘Ld. CIT(A)] arising out of the Orders dated 20.12.2022 and 15.03.2024 passed under section 144 r.w.s. 144B and 143(3) r.w.s. 144B of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) by Assessment Unit (hereinafter referred to as the ‘AO’) pertaining to Assessment Year (A.Y.) 2021-22 and 2022-23 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 make requisite compliance during the appellate proceedings.
In the result, both the appeals of the assessee are allowed for statistical purposes.