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Judgment
PER S. RIFAUR RAHMAN, ACCOUNTANT MEMBER:
This assessee’s appeal for Assessment Year 2020-21 is directed against the order dated 20/8/2025 of the Ld. CIT(A)/NFAC, Delhi.
Heard both the parties and perused the records.
At the time of hearing Ld. AR submitted that Ld. CIT(A) has passed an exparte order without granting the assessee a reasonable and sufficient opportunity of being heard. It was further submitted that Ld. CIT(A) fixed the multiple hearing dates at the very short intervals and issued short notice communications through the faceless portal, which did not allow the assessee adequate time to prepare the case, compile and submit the necessary evidences and written submissions, as a result, an exparte order was passed by the Ld. CIT(A). Therefore, it was requested to send back the matter to the Ld. CIT(A) for fresh adjudication, in accordance with law.
Ld. DR relied upon the orders of the authorities below.
We have heard both the parties and perused the records. We find that since assessee was unable to file the requisite evidences before the Ld. CIT(A) in view of the aforesaid reasons, as a result thereof, Ld. CIT(A) has passed an exparte order, hence, in the interest of justice, we deem it fit and proper to remit back the matter to the file of the Ld. CIT(A) for fresh adjudication, after giving adequate opportunity of being heard to the assessee, in accordance with law. We hold and direct accordingly. Assessee through his Ld. AR is also directed to fully cooperate with the Ld. CIT(A) during the proceedings and file the necessary evidences, etc. if any in order to canvass its case.
In the result, the appeal filed by the assessee stands allowed for statistical purposes.