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Judgment
PER MADHUMITA ROY, JM:
The instant appeal filed by the assessee is directed against the order dated 15.12.2025 of the Ld. Commissioner of Income-tax (Appeals), NFAC, Delhi [hereinafter referred to as the Ld. CIT(A)] under Section 250 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) arising out of the Assessment Order dated 18.03.2025 passed by the Assessment Unit, IT Deptt. (hereinafter referred to as ‘the ld. AO’) under Section 143(3) r.w.s. 144B of the Act for Assessment Year 2023-24.
In the absence of documents having been furnished properly by the assessee, the Ld.CIT(A) was not able to pass orders effectively as it is evident from the order impugned and, thus, the appeal is disposed of by remitting the issue to the file of the Ld.CIT(A) with a direction to re-adjudicate the issue upon giving an opportunity of being heard to the assessee and upon considering the evidence on record and any other evidence which the assessee may choose to furnish at the time of hearing.
In the result, the appeal filed by the assessee is allowed for statistical purposes.