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Judgment
PER MANISH AGARWAL, AM:
This appeal is filed by the assessee against the order of Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, New Delhi [CIT(A) in short] in Appeal No. NFAC/2022-23/10490028 dated 18.02.2026 passed u/s 250 of the Income Tax Act, 1961 (the Act, in short) arising out of the assessment order dated 28.02.2025 passed u/s 144 r.w.s 14B of the Act for Assessment Year 2023-24.
From the perusal of the impugned order of Ld. CIT(A) it is observed that the Ld. CIT(A) has provided several opportunities but the appellant did not file any effective written submission or documentary evidence supporting the grounds of appeal on merits. Therefore, the Ld. CIT(A) has dismissed the appeal for non-prosecution however ld. CIT(A) further proceeded to dispose-off the appeal filed by the assessee by confirming the additions made by the AO in the assessment order. Even the assessment order u/s.144 has been passed ex-parte due to non-compliance by the assessee before the Assessing Officer. It is true that the assessee also did not comply to any of the notice issued by the Ld. AO and Ld. CIT(A) and did not file the requisite details/documents to support its claim.
Under these facts and circumstances and in the interest of justice, the issues in this appeal are restored back to the file of the AO to pass the assessment order denovo fresh in accordance with law after giving proper and sufficient opportunities to the assessee of being heard. Assessee is also directed to appear and file all the relevant details as called for from time to time before the AO. With these directions, Ground of appeal No. 1 taken by the assessee is allowed for statistical purposes.
Since we have allowed the Ground of appeal No. 1 of the assessee and remitted the back tot eh file of the AO, the remaining grounds of appeal taken on the merits of the additions become academic.
In the result, the appeal of the assessee is allowed for statistical purposes.