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Judgment
O R D E R
PER SANJAY AWASTHI, ACCOUNTANT MEMBER:
This appeal arises from order dated 13.10.2025, passed u/s 250 of the Income Tax Act, 1961 (hereafter as “the Act”), by Ld. CIT(A)-NFAC, Delhi.
On the last date of hearing, none appeared on behalf of the assessee but it was decided to proceed ahead with the adjudication with the help of Ld. DR.
The Ld. DR assisted the Bench in going through the impugned order. It was highlighted that there was some defect in Form 35 which was not rectified by the assessee and therefore the appeal was dismissed on the ground of such defect not having been removed and subsequently no decision on merit has been rendered.
We have considered this matter and have gone through the records. We find that the assessee has claimed, through the grounds of appeal, that the defects communicated to the assessee were duly removed. Be that as it may, we set aside the impugned order and remand this matter back to the file of Ld. CIT(A) for fresh adjudication. It is expected that the assessee would make good any lacuna in the Form 35 and thereafter, the Ld. CIT(A) would adjudicate on merits, after giving an opportunity of being heard to the assessee.
In the result, appeal is partly allowed for statistical purposes.