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Judgment
O R D E R
PER S.RIFAUR RAHMAN,AM:
The assessee has filed appeal against the order of the Learned Commissioner of Income-tax (Appeals)/National Faceless Appeal Centre (NFAC), Delhi [“Ld. CIT(A)”, for short] dated 24.11.2025 for the Assessment Year 2012-13.
At the time of hearing, ld. AR for the assessee submitted that the assessee has raised technical/legal issue before the ld. CIT (A) which was not disposed off by the ld. CIT (A) rather he decided the matter on merits. Accordingly, he prayed that the matter may be restored back to the ld. CIT (A) to decide the technical issue with the prayer to give an opportunity of being heard to the assessee.
On the other hand, ld. DR for the Revenue objected to the submissions of the ld. counsel for the assessee.
Considered the rival submissions and material placed on record. We find from the order of ld. CIT (A) that the assessee has raised technical/legal grounds before him which were not disposed off by the ld. CIT (A) and decided the matter on merits. In our considered view, assessee should be given one more opportunity of being heard on the said issues. Therefore, we restore the matter to the file of ld. CIT (A) to decide technical/legal grounds taken before him and also give an opportunity of being heard to the assessee. We also direct assessee to make proper submissions and appear before the ld.CIT (A) on the date of hearing and cooperate with the tax authorities. Accordingly, the appeal filed by the assessee is allowed for statistical purposes.
In the result, the appeal filed by the assessee is allowed for statistical purposes.