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Judgment
The instant appeal filed by the assessee is directed against the order dated 30.07.2025 passed by the Ld. Commissioner of Income-tax (Appeals), NFAC, 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 07.04.2021 passed by the Assessment Unit, NFeAS(hereinafter referred to as 'the ld. AO') under Section 143(3)of the Act for Assessment Year 2018-19.
Having regard to the fact that the CIT(A)’s order is an ex parte order, the matter is remitted to the file of the Ld.CIT(A) for consideration of the issue afresh. The said opportunity of hearing to the assesse and upon considering the evidence on record and any other evidence which the assessee may choose to file at the time of hearing.
In the result, appeal filed by the Assessee is allowed for statistical purposes.