AI Structured Summary
Not yet generated for this judgment
Judgment
PER VIKAS AWASTHY, JM:
This appeal by the assessee is directed against the order of Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi [in short ‘the CIT(A)’] dated 11.12.2025, for Assessment Year 2019-20.
A perusal of the impugned order shows that the assessee has instituted appeal before the First Appellate Authority on 25.04.2024. Thereafter, the CIT(A) issued three notices to the assessee i.e. on 06.11.2025, 19.11.2025 & 26.11.2025 that is within a short span of one month and decided the appeal vide order dated 11.12.2025. It is apparent from the documented proceedings that the assessee was not given sufficient time to present her case after filing of appeal. Considering facts of the case and in interest of justice, I deem it appropriate to restore this appeal back to the CIT(A) for adjudication on merits by passing a speaking order and after affording reasonable opportunity to the assessee for making submissions, in accordance with law.
In the result, impugned order is set aside and appeal of the assessee is allowed for statistical purpose.