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Judgment
PER MANISH AGARWAL, AM :
The present appeal is filed by assessee against the order dated 24.09.2025 passed by Ld. Commissioner of Income Tax (A), National Faceless Appeal Centre (“NFAC”), Delhi [“Ld. CIT(A)”] in Appeal No. NFAC/2022-23/10468739 u/s 250 of the Income Tax Act, 1961 [“the Act”] arising out of assessment order dated 11.03.2025 passed u/s 143(3) r.w.s. 144B of the Act pertaining to Assessment Year 2023-24.
At the time of hearing, no one attended the proceedings on behalf of the assessee. Therefore, the appeal is decided on the basis of material available on record and after hearing the contention of Ld. CIT DR for the revenue.
In Ground of appeal Nos. 1 & 2, it was the claim of the assessee that due to medical emergency, the hearing could not be attended before Ld. CIT(A).
Heard the contention of Ld. CIT DR and perused the material available on record. Though the assessee has not appeared before the ld. CIT(A) nor any submission were filed. However, in the larger interest of justice, the matter is remanded back to the file of Ld. CIT(A) with the direction to the decide the appeal of the assessee on merits after providing fair and reasonable opportunity of hearing to the assessee. The assessee is also directed to participate in before the CIT(A) and furnish all the necessary documents and relevant evidences in support of its claim. Accordingly, Grounds of appeal Nos.1 & 2 raised by the assessee are allowed for statistical purposes.
Since we have allowed the grounds of appeal Nos. 1 &2 and remand the matter back to ld. CIT(A) for fresh adjudication, the other grounds of appeal become academic.
In the result, the appeal of the assessee is allowed for statistical purposes.