AI Structured Summary
Not yet generated for this judgment
Judgment
PER MANISH AGARWAL, AM:
This appeal is filed by the Assessee against the order of the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [‘Ld. CIT(A)’ in short], in Appeal No. NFAC/2018/19/10463609 dated 13.10.2025 passed u/s 250 of the Income Tax Act, 1961 (‘the Act’ in short) for A.Y. 2019-20.
None appeared on behalf of the assessee whereas the Ld. Sr. DR supports the order of the lower authorities and submits that the assessee has failed to make compliance before the Ld. CIT(A), therefore, it appears that assessee has nothing to say. Ld. SR DR thus, prayed for the confirmation of the additions made.
Heard the Ld. DR and perused the materials available on record. From the perusal of the order of Ld. CIT(A), it is observed that the assessee has failed to file any submission before the Ld. CIT(A). Before us also, the assessee has not come forward to dispute the order of the ld. CIT(A). However, when the assessee has filed appeal before the Tribunal, it seems that he is vigilant to represent her case before the Tribunal. Considering the fact that the assessee has failed to make any representation before the ld. CIT(A), in the interest of justice, we set aside the order of the ld. CIT(A) and restore the matter back again to his file for fresh adjudication after affording reasonable opportunity of hearing. If the assessee fails to represent his case or furnish any documentary evidences, the JCIT is free to decide the issues on merits.
In the result, the appeal of the assessee is allowed for statistical purposes