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Judgment
PER VIMAL KUMAR, JM:
The appeal filed by the assessee is directed against the order dated 16.09.2026, passed under section 250 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) of the Commissioner of Income Tax (Appeals)-30, Delhi [hereinafter referred to as “the CIT(A)”].
Heard both the parties and perused the material on record. We observed that Ld. CIT(A) passed ex parte order failed to consider submissions before it by the assessee. Assessee contends that the assessment proceedings without issuing the mandatory notice u/s 143(2) before proceeding u/s 142(1). Therefore, the matter may be restored back to the file of ld. CIT(A).
Ld. Departmental Representative had no objection.
From examination of the record, it is crystal clear that the Ld. CIT(A) passed the ex parte order. Therefore, we direct Ld. CIT(A) to give an opportunity of being heard to the assessee and decide the issue on merit as per law. It is considered expedient to set aside the orders of the Ld. CIT(A) and restored the matter to the files of the ld. CIT(A) for a fresh decision in accordance with law, after affording fair opportunity of hearing to the assessee. We also direct assessee to make proper submissions and appear before the Ld. CIT(A) on the date of hearing and cooperate with the tax authorities.
In the result, the appeal filed by the assessee is allowed for statistical purposes.