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Judgment
PER SUDHIR KUMAR, JM:
This appeal by the assessee is directed against the order of Ld. Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre, Delhi pertaining to A.Y. 2022-23.
None appeared on behalf of the assessee. Accordingly, heard the Ld. DR and case file perused.
At the threshold, it is noted that there is a delay of 65 days in filing the appeal before the Tribunal. The ld. DR did not raise any objection for condoning the delay, hence, the delay in dispute is condoned.
It is further noted that it was the contention of the assessee made in the grounds of appeal that the Ld. CIT(A) has not offered adequate opportunities to hear the case and passed the exparte order and hence, the case may please be set aside and restored back to the CIT(A) or AO.
We have heard the Ld. DR and perused the records. It is an admitted fact that the Ld. CIT(A) has passed the exparte order, therefore, in view of the aforesaid factual matrix and in the interest of justice, the matter requires to be remitted back to the file of the Ld. CIT(A) with the directions to the ld. CIT(A) to provide adequate opportunity of being heard to the assessee to substantiate its case. Assessee is also directed to fully cooperate with the ld. CIT(A) during the proceedings in order to canvass its case appropriately. We hold and direct accordingly.
In the result, appeal of the assessee is allowed for statistical purposes.