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Judgment
PER C.N. PRASAD, J.M.
This appeal is filed by the assessee against order of Ld. CIT(A)/NFAC, Delhi dated 03.09.2025 for the A.Y. 2017-18.
Ld. Counsel for the assessee at the outset submitted that appeal was passed by the Ld. CIT(A) exparte without deciding the issues on merits. Ld. Counsel for the assesse submits that one more opportunity may be given to the assessee to explain before the Ld. CIT(A) the deposits made into the bank account.
The Ld. DR has no serious objection in restoring the issue to the file of the Ld. CIT(A).
Considering the rival submissions and perusing the orders of the authorities below. We feel it appropriate to restore the appeal to the file of the Ld. CIT(A) for deciding the issues afresh in accordance with law after providing adequate opportunity of being heard to the assessee.
In the result, the appeal filed by the assessee is allowed for statistical purpose.