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Judgment
O R D E R
PER MANISH AGARWAL, AM:
Both the appeals are filed by the Assessee are against the separate orders of Learned Commissioner of Income Tax (Appeals) National Faceless Appeal Centre (NFAC), Delhi (‘the CIT(A)’ in short), both dated 14.11.2025 for Assessment Year 2018-19 and 2019-20 respectively.
Heard both the parties and perused the materials available on record. From the perusal of the order of Ld. CIT(A), it is observed that the Ld. CIT(A) has dismissed the appeals after considering the materials available before him, as the assessee has failed to file any submissions in support of the grounds of appeal taken and further no document whatsoever were filed to controvert the finding of the AO. Before us, ld. AR for the assessee requested that if one more opportunity is provided, necessary compliances would be made before the Ld. CIT(A) and all the necessary submissions alongwith the documentary evidences will be filed in support of the grounds of appeal taken. Considering the overall facts and circumstances of the case, in the interest of natural justice, we set aside the order of Ld. CIT(A) and remit back to the file of Ld. CIT(A) in both the appeals with the directions to decide the appeals of the assessee on merits after considering the submissions made by the assessee. The assessee is also directed to file all the necessary evidences along with submissions in support of grounds of appeal taken. With these directions, all the grounds of appeal taken by the assessee in both the appeals are allowed for statistical purposes.
In the result, both the appeals filed by the assessee are allowed for statistical purposes.