AI Structured Summary
Not yet generated for this judgment
Judgment
PER VIKAS AWASTHY, JM:
This appeal by the assessee is directed against an ex-parte order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi [in short ‘the CIT(A)’] dated 31.12.2025, for Assessment Year 2020-21.
A perusal of the impugned order reveals that three notices were issued to the assessee on the e-mail address provided in Form No. 35. The assessee failed to respond to the said notices and the CIT(A) proceeded to pass the order ex-parte. The Id. Counsel for the assessee submitted that the assessee could not effectively represent the case before the CIT(A) and prayed for one more opportunity to present the case on merits. Considering facts of the case and in the interest of justice, I deem it appropriate to restore appeal to the CIT(A) for afresh adjudication on merits, after affording reasonable opportunity of making submissions to the assessee, in accordance with law.
The CIT(A) shall issue notice to the assessee on e-mail address provided in Form 35. The assessee, upon service of such notice shall respond to the same, without fail.
In the result, impugned order is set aside and appeal of the assessee is allowed for statistical purpose.
Order pronounced in the open court on Thursday the 16th day of April, 2026.