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Judgment
PER MAHAVIR SINGH, VP:
This appeal by the assessee is emanating from the order of the Ld. National Faceless Appeal Centre (NFAC), Delhi dated 11.7.2025 relevant to assessment year 2018-19.
At the outset, it is noted that it was the contention of the assessee in the grounds of appeal that AO has passed the order beyond jurisdiction. It was the further contention of the Ld. AR that Ld. CIT(A) has passed the order against the principles of natural justice, the same has been passed without affording reasonable and adequate opportunity of being hard by dismissed the appeal of the assessee on account of non-prosecution and even not decided the matter on merits of the case. On the other hand, Ld. DR relied upon the orders of the authorities below.
We have heard the rival contentions and perused the records. Upon careful consideration, we find that Ld. CIT(A) has not discussed the issues on merits, rather he dismissed the appeal on account of non-prosecution, which is not sustainable in the eyes of law. Hence, in the interest of justice, we remit back the issues in dispute to the file of the Ld. CIT(A) with the directions to pass a reasonable and speaking order on the issues in dispute, after giving adequate opportunity of being heard to the assessee. Assessee is also directed to fully cooperate with the Ld. CIT(A) during the proceedings in order to canvass its case.
4 . In the result, the Assessee’s appeal is allowed for statistical purposes