Madaan Associates vs Income Tax Officer Circle 43(1)

PER SHRI VIKAS AWASTHY, JUDICIAL MEMBER:

This appeal by the assessee is directed against an ex-parte order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi [in short 'the CIT(A)'] dated 30.12.2025, for Assessment Year 2018-19.

A perusal of the impugned order shows that the CIT(A) in ex-parte proceedings has dismissed appeal of the assessee and has confirmed the addition made by Assessing Officer (AO). In the interest of justice, the appeal is restored to the CIT(A) for fresh adjudication after affording reasonable opportunity of making submissions to the assessee, in accordance with law.

The assessee shall respond to the notice(s) served by the CIT(A), without fail.

In the result, impugned order is set aside and appeal of the assessee is allowed for statistical purpose.