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Judgment
PER RENU JAUHRI :
An early hearing petition dated 12.02.2026 has been filed by the assessee in respect of the above captioned appeal. Vide application for hearing, the assessee has requested for urgent listing of the appeal and its early disposal. The petition was fixed for hearing.
At the outset, both the parties have consented for regular hearing of the appeal before us.
The assessee has raised following grounds of appeal:
“1.The order passed by the Ld. CIT(A) dismissing the appeal of the appellant summarily is bad in law and on the facts and circumstances of the case.
2.The Ld. CIT(A) has erred in law and on the facts and circumstances of the case is rejecting the application for condonation of delay of the appellant having a minor delay of 15 days occasioned due to circumstances beyond the control of the appellant.
3.The above grounds of appeal are independent and without prejudice to one another.
4.The appellant may be allowed to add/ withdraw or amend any ground of appeal at the time of hearing.”
We have heard the rival submissions and perused the material available on record. It is noted that the assessee had filed an appeal before Ld. CIT(A) against ex-parte order of the Ld. AO passed u/s 144 r.w.s. 144B of the Income Tax Act, 1961 (hereinafter referred to as “Act”) dated 19.03.2025. Subsequently, vide order dated 17.12.2025, the Ld. CIT(A) also dismissed the appeal in limine on the ground of being appeal time-barred by 15 days without adjudicating the appeal on merit.
In view of the above facts and circumstances, in the interest of justice, we deem it appropriate to set-aside the order of Ld. CIT(A) and restore the matter back to Ld. AO with directions to make fresh assessment on merits afresh after affording reasonable opportunity of being heard to the assessee. The assessee is also directed to be vigilant and make requisite compliance before the Ld. AO.
Accordingly, the early hearing petition is rendered infructuous and the appeal of the assesse is allowed for statistical purposes.