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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 dated 26.08.2025 for the A.Y. 2023-24.
Ld. Counsel for the assessee at the outset submitted that the appeal of the assessee was dismissed by the Ld. CIT(A) for non-prosecution without deciding the issues on merits. Ld. Counsel further submitted that the Ld. CIT(A) denied the adjournment requested and proceeded to dispose of the appeal. Ld. Counsel for the assessee submitted that in the interest of justice one more opportunity may be given to explain the submissions of the assessee before the Ld. CIT(A).
The Ld. DR has no serious objection in restoring the appeal to the file of the AO.
Considering the rival submissions and perusing the orders of the authorities below, we feel it appropriate to restore this appeal to the file of the Ld. CIT(A) for deciding the issues afresh and in accordance with law after providing adequate opportunity to the assessee.
In the result, the appeal is allowed for statistical purpose.