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Judgment
PER VIMAL KUMAR, JM:
The appeal filed by the assessee against order dated 05.12.2025 under section 147 r.w.s 144 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) of the Ld. Commissioner of Income Tax (Appeals)/NFAC, Delhi [hereinafter referred to as “the CIT(A)”] arising out of assessment order dated 27.02.2024.
Ld. Authorized Representative for appellant/assessee submitted that Ld. CIT(A) issued notices dated 14.09.2025, 03.11.2025, 13.11.2025 and 21.11.2025 and dismissed the appeal for non-filing of submissions and appearance of the appellant/assessee in violation of principle of natural justice.
Ld. Departmental Representative relied on impugned order.
From examination of record in light of rival contention, it is crystal clear that Ld. CIT(A) vide order dated 05.12.2025 dismissed appeal ex parte for non-filing of submissions and non-appearnce of appellant/assessee.
In view of above material facts in interest of substantial justice, impugned order dated 05.12.2025 of Ld. CIT(A) is set aside and the matter is restored to the file of Ld. CIT(A) for afresh decision in accordance with law after affording fair opportunity of hearing to the assessee.
In the result, the appeal filed by the assessee is allowed for statistical purposes.