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Judgment
Per Renu Jauhri, Accountant Member:
This appeal by the assessee is directed against the order dated 31.03.2026 of the Ld. Commissioner of Income Tax (Appeals)-3, Gurugram [hereinafter referred to as the ‘Ld. CIT(A)] arising out of the assessment order dated 17.12.2019 passed under section 143(3) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) by DCIT, CC, Karnal (hereinafter referred to as the ‘AO’) pertaining to Assessment Year (A.Y.) 2017-18.
At the outset, Ld. AR has submitted that the order of the Ld. CIT(A) has been passed exparte, as the assessee was not able to make requisite compliance before him. He has, therefore, requested that the impugned order may be set aside and the matter may be restored to the file of the CIT(A) for giving one more opportunity to the assessee.
Ld. DR has also not objected to the said proposition.
After hearing both the parties, in the interest of justice, we hereby restore the matter 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 during the appellate proceedings. To enable the CIT(A) to decide the matter on merits.
In the result, appeal of the assessee allowed for statistical purposes.