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Judgment
PER SHRI M BALAGANESH, ACCOUNTANT MEMBER:
The appeal in ITA Nos.2229 & 2230/Del/2026 for AYs 2018-19 & 2019-20, arises out of the order of the Id National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as 'Id. CIT(A)', in short] dated 02.01.2026 against the order of assessment passed u/s 147 r.w.s. 144 of the Income-tax Act, 1961 (hereinafter referred to as 'the Act') dated 20.03.2023 by the Assessing Officer, Assessment Centre, Delhi (hereinafter referred to as 'Id. AO').
On perusal of the orders of the lower authorities, we find that both the orders were passed ex parte without securing the presence of the assessee. Hence in the interest of justice and fairplay, we deem it fit and appropriate to restore these appeals to the file of the ld AO for denovo adjudication in accordance with law qua the issues in dispute before me. Needless to mention that the assessee be given reasonable opportunity of being heard. The assessee is at liberty to furnish fresh evidences, if any, in support of her contentions. The assessee is also directed to co-operate with the ld AO for expeditious disposal of the set aside assessment proceedings by not taking unwarranted adjournments except due to exceptional or bonafide circumstances. The assessee is entitled to file additional evidences, if any, in support of his contentions. With these observations, the grounds raised by the assessee are allowed for statistical purposes.
In the result, the appeals of the assessee are allowed for statistical purposes.