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Judgment
PER ANUBHAV SHARMA, JM:
This appeal preferred by the assessee against the order dated 28.05.2025 of Ld. Addl/JCIT(A) Bhubaneswar, (hereinafter referred to as the First Appellate Authority or ‘the ld. FAA’ for short) in DIN & Order No : ITBA/APL/S/250/2025-26/1082964743(1) arising out of the assessment order dated 27.12.2017 u/s 143(3)r.w.s 147 the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) passed by ACIT, Circle-23(1), New Delhi,for AY: 2010-11.
On hearing both sides we find that NFAC has dismissed the appeal of the assessee by following observations: (para 5 & ^ a to A CIT)
The aforesaid reproduction of the observation of the NFAC established that at one hand there is no mention of the mode of service and a satisfaction for notice of hearing was served on the assessee, at the same time.there is no determination of issue on merits as first appellate authority.
Consequently, we allow the appeal of the assessee for statistical purposes and restore the issue on merits as well as law to the files of ld. CIT(A) to give fresh opportunity of hearing to the assessee and pass order afresh.