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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 10.02.2026, for Assessment Year 2018-19.
A perusal of the impugned order reveals that only one opportunity was granted to the assessee by the CIT(A). In the interest of justice, appeal is restored to the CIT(A) for deciding appeal of the assessee on merits after affording reasonable opportunity of making submissions to the assessee, in accordance with law.
The assessee shall respond to the notice(s) served by the CIT(A), without fail.
In the result, impugned order is set aside and appeal of the assessee is allowed for statistical purpose.