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Judgment
PER SUDHIR KUMAR, JUDICIAL MEMBER:
This appeal is filed by the Assessee against the order of Ld. CIT-Appeals, National Faceless Appeal Centre vide dated 28-Dec-2025 for the Assessment Year 2012-13.
The assessee has raised as many as 10 grounds of appeal, but at the time of hearing, Ld. AR for the assessee has argued the following ground of appeal:-
“That on the facts and in the circumstances of the case, the Ld. CIT(A) erred in not adjudicating and dismissing the appeal for non-prosecution by passing appellate order on 28.10.2025.”
At the time of hearing, Ld. AR of the assessee submitted that Ld.. CIT(A) has dismissed the appeal for non-prosecution and as a result thereof, exparte order has been passed. The assessee has not taken part in the proceedings before the Ld. CIT(A) and could not file the relevant evidences before him.
We have heard the rival contentions and perused the material available on record. It is an admitted fact that Ld. CIT(A) has passed the exparte order, due to non-prosecution on the part of the assessee. Since in the instant case the assesse has failed to file its submissions etc. after granting various opportunities, thus, the Ld. CIT(A)/NFAC dismissed the appeal exparte by confirming the order of the AO. Therefore, considering the totality of the facts and circumstances of the case and in the interest of justice, we deem it proper to restore the issue to the file of the Ld. CIT(A) with a direction to grant one final opportunity to the assessee to substantiate its claim and decide the issue as per fact and law. The assessee is also directed to appear before the Ld. CIT(A) and co-operate in the proceedings. The grounds raised by the assessee are accordingly allowed for statistical purposes.
In the result, the appeal of the assessee is allowed for statistical purposes.