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Judgment
PER AMITABH SHUKLA, AM
This appeal by the assessee is directed against the order of learned CIT(A), National Faceless Appeal Centre, Delhi dated 30th September, 2025.
At the outset, learned Counsel for the assessee submitted that the only concern raised by the assessee in this appeal is against the ex-parte order passed by the learned CIT(A) merely on technical grounds without rendering any specific findings on the factual evidences and submissions on record. The appeal was dismissed for want of satisfaction of grounds that caused delay of 139 days in filing of appeal. He, therefore, requested that the matter may be restored to the file of the learned CIT(A) to readjudicate the same.
Learned Senior DR has no objection.
After considering the submissions of both the sides and perusing the material placed before us, we are of the view that it would be in the interest of justice if the matter is restored to the file of the learned CIT(A) to decide the same afresh after considering all the factual evidences and submissions of the assessee including reasons for delay. We order accordingly. Needless to say that the learned CIT(A) will pass a speaking order in accordance with law after affording proper opportunity to the assessee of being heard.
In the result, the appeal of the assessee is allowed for statistical purposes.