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Judgment
PER ANUBHAV SHARMA, JM:
This appeal preferred by the assessee against the order dated 01.08.2025 of Ld. National Faceless Appeal Centre (NFAC) Delhi, (hereinafter referred to as the First Appellate Authority or ‘the ld. FAA’ for short) in DIN & Order No : ITBA/NFAC/S/250/2025-26/1079188467(1)arising out of the assessment order dated 23.03.2024 u/s 143(3) r.w.s 144B the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) passed by NFAC, Delhi,for AY: 2022-23.
On hearing both the sides we find that the assesse had failed to appear before ld. CIT(A) and contest the issue and the reason cited by the assesse counsel is that there was a dispute between partners due to which assesse could not appear and now one of the directors has taken responsibly and is prosecuting the appeal.
In the light of aforesaid we consider it justified to give assessee an opportunity to contest on merits. The issue on merits as well as law are restored to the files of ld. CIT(A) to give fresh opportunity of hearing to the assesse and pass order afresh. The appeal is allowed for statistical purposes.