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Judgment
PER RENU JAUHRI :
The above captioned appeal is preferred by the assessee against the order dated 16.06.2025, passed by Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre [for short, Ld. CIT(A)/NFAC], Delhi u/s 250 of the Income Tax Act, 1961 [hereinafter referred to as, “Act”] for A.Y. 2017-18 in Appeal No. CIT(A)- Delhi- 15/1120/2019-20. Assessment was framed u/s 143(3) of the Act vide order dated 16.12.2019 by the Assessing Officer [for short, AO].
At the outset, Ld. AR has submitted that the matter has been decided ex-parte by Ld. CIT(A) and no opportunity of hearing was given to the assessee. He has, therefore, requested that the matter may be remanded back to Ld. CIT(A) for fresh adjudication. Ld. DR has not objected to the said proposition.
In view of above facts and circumstances and in the interest of justice, we deem it appropriate to remand the matter back to Ld. CIT(A) with directions to adjudicate the issue afresh on merits after affording due opportunity to the assessee.
In the result, appeal of the assessee is allowed for statistical purposes.