Ravinder Kumar vs ITO, Saharanpur

PER SUDHIR KUMAR, JUDICIAL MEMBER:

This appeal by the assessee is directed against the order of the National Faceless Appeal Centre, Delhi/ Commissioner of Income Tax (Appeals) [hereinafter referred to as “CIT(A)”] vide order dated 16.1.2026 pertaining to A.Y. 2019-20, arising out the assessment order under section 147 of the Income Tax Act, 1961, (in short ‘the Act’).

We have heard both the sides and perused the material available on record. We find that Ld. CIT(A) dismissed the appeal because the assessee did not file any submissions before him. In view of the aforesaid factual matrix and in the interest of justice, we deem it fit and proper to remit back the issues to the file of the Ld. CIT(A)/ NFAC with the directions to consider the issues afresh in appeal, in accordance with law by giving adequate opportunity of being heard to the assessee. The assessee is also directed to appear before the Ld. NFAC and co-operate in the proceedings. We hold and direct accordingly. The grounds raised by the assessee are accordingly allowed for statistical purposes.

In the result, the appeal of the assessee is allowed for statistical purposes.