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Judgment
PER MADHUMITA ROY, J. M.:
The instant appeal filed by the Revenue is directed against the order dated 30.12.2025 passed by the Ld. Commissioner of Income-tax (Appeals)-27, 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 04.03.2025 passed by the Assessment Unit, Income-tax Department (hereinafter referred to as ‘the ld. AO’) under Section 147r.w. Section 143(3) of the Income Tax Act, 1961 (‘Act’ for short) for Assessment Year 2022-23.
As it appears that admittedly the Ld. CIT(A) has passed an ex-parte order in order to prevent the mis-carriage of justice, we set aside the issue to the file of the CIT(A) for grant a further opportunity of being heard to the assessee. The Assessee is, thus, set aside to the file of the Ld. CIT(A).
The Ld. CIT(A) is further directed to providean opportunity of being heard to the assessee while considering the case made out by the assessee and to finalize the issue by passing a reasoned order upon considering the evidence on record or any other evidence which the assessee may chose to file at the time of hearing of the matter.
In the result, the Appeal filed by the assessee is allowed for statistical purpose.