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Judgment
PERMADHUMITA ROY, JM:
This appeal is filed by the Assessee against the order dated 15.01.2026 of Ld. Commissioner of Income Tax (Appeals)-24, New Delhi, (hereinafter referred to as ‘Ld. CIT(A)’) airing out of the Assessment Order dated 21.02.2025, passed by the DCIT, Central Circle-20, New Delhi (hereinafter referred to as the "AO") passed under Section 147 r. w.s 143(3) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) for the Assessment Year 2023-24.
The Assessee has raised the following grounds of appeal:
“1.On the facts and in the circumstances of the case, CIT(A) erred in not giving proper opportunity of being heard before passing of the impugned order which is in violation of the principles of natural justice
2.On the facts and in the circumstances of the case, the learned CIT(A) was not justified in confirming the additions of Rs. 88,71,349 out of purchases and Rs. 4,49,000 on account of Freight Outward u/s 37 of the Income Tax Act, 1961, although the Accounts of the assessee were duly audited”.
Having regard to the fact that due to the major accident of the assessee, he could not appear before the Ld. CIT(A) and therefore the Ld. CIT(A) having no other alternative to disposed of the appeal by granting part relief.
In fact, notice though served upon the assessee, he did not appear due to aforesaid reason and therefore it appears that the assessee’s appeal was not placed effectively before the Ld. First Appellate Authority.
In these facts and circumstances, we are of the considered view that for the ends of justice the matter is required to be remitted back to the file of the Ld. CIT(A) for re-adjudication. Accordingly, we set-aside the order of the Ld. CIT(A) and direct him to re-adjudicate the matter afresh after giving due opportunity of being heard to the assessee upon considering the evidence on records or any other evidence which the assessee may choose to file at the time of hearing of the matter.
In the result, the appeal of the assessee is allowed for statistical purposes.