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Judgment
PER SUDHIR KUMAR, JUDICIAL MEMBER:
This appeal filed by the assessee against the order of Ld. CIT-Appeals/NFAC, Delhi dated 07-10-2025 for the Assessment Year 2013-14.
2. None appeared on the behalf of the assessee. However, after perusing the records as well as grounds of appeal, it transpires that AO has completed the exparte assessment u/s. 144 r.w.s. 147 of the Act and Ld. CIT(A)/NFAC has dismissed the appeal on account of non-prosecution/non-submission of the evidences by the assessee.
3. Ld. DR. relied upon the orders of the authorities below.
4. We have heard the Ld. DR and perused the records. It is an admitted fact that AO has passed the exparte order u/s. 144 r.w.s. 147 of the Act and also Ld. CIT(A) dismissed the appeal on account of non-prosecution /non-submission of the evidences by the assessee, without going into the merits of the case. Therefore, considering the totality of the facts and circumstances of the case and in the interest of justice, we deem it proper to restore the issues raised in the assessee’s appeal to the file of the AO with a direction to decide the same afresh, after giving adequate opportunity of being heard to the assessee to substantiate its claim and decide the issue as per fact and law. The assessee is also directed to fully cooperate with the AO during the proceedings and produce all the necessary documents, evidences, etc. to canvass his case. Resultantly, the appeal of the assessee is allowed for statistical purposes.