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Judgment
PER KRINWANT SAHAY, A.M:
The instant appeal filed by the assessee is directed against the order dated 06.03.2026 passed by the Ld. Commissioner of Income-tax (Appeals)-23, 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 01.03.2023 passed by the Assessment Unit, Income-tax Department (hereinafter referred to as ‘the ld. AO’) under Section 153C r.w.s 143(3) of the Income Tax Act, 1961 (‘Act’ for short) for Assessment Year 2020-21.
Having regard to the ex-pate order passed by the Ld. CIT(A) as no written note/submission was filed by the Assessee before him inspite of notices being sent we have decided to proceed with the matter on the basis of written submission filed.
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 affording a further opportunity of being heard to the assessee. The issue is, thus, set aside to the file of the Ld. CIT(A).
The Ld. CIT(A) is further directed to provide an 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 choose to file at the time of hearing of the matter.
In the result, the Appeal filed by the assessee is allowed for statistical purpose.