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Judgment
PER VIKAS AWASTHY, JUDICIAL MEMBER:
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 13.01.2026 for Assessment Year 2018-19.
A perusal of the impugned order reveals that the assessee has failed to respond to the notice issued by the CIT(A) on four occasions. The CIT(A) in ex-parte proceedings upheld the addition made by the Assessing Officer (AO) and dismissed appeal of the assessee.
Considering entire facts of the case and in the interest of justice, I deem it appropriate to restore the appeal back to the CIT(A) for fresh adjudication on merits. The CIT(A) shall decide the appeal after affording reasonable opportunity of making submissions to the assessee, in accordance with law.
The CIT(A) shall issue notice to the assessee on the e-mail address provided by the assessee in Form No. 36 i.e. [email protected] as well as email address available on portal of the Department. The assessee upon service to notice(s), 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.