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Judgment
PERMADHUMITA ROY, JM:
The instant appeal filed by the assessee is directed against the order dated 11.11.2025 passed by the Ld. Commissioner of Income-tax (Appeals)-30, New Delhi [hereinafter referred to as the Ld. CIT(A)] under Section 250 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) arising out of the Assessment Order dated 27.03.2025 passed by the ACIT, Central Circle-29, Delhi (hereinafter referred to as ‘the ld. AO’) under Section 147 r.w.s. 144 of the Act for Assessment Year 2022-23.
None appeared at the time of hearing before us.
The order passed by the Ld. AO is, admittedly, an ex parte one and before the Ld. CIT(A), the assessee filed submission. It also appears from the order passed by the Ld.CIT(A) that no independent inquiry was conducted on the issue of alleged sale of land by the assessee. Thus, having regard to the entire aspect of the matter, we find that a further opportunity of being heard should be given to the assessee. We, therefore remit the matter to the file of the Ld. AO with a direction to decide the issue afresh, after affording an opportunity of being heard to the assessee and upon considering the evidence on record and any other evidence that the assesseee may choose to file at the time of hearing.
In the result, appeal filed by the Assessee is allowed for statistical purposes.