HARI SHANKAR KOUSHIK,SAGAR vs. ASSISTANT COMMISSIONER OF INCOME TAX SAGAR, SAGAR

The present appeal has been filed by assessee against the order of ld. NFAC/CIT(A), Delhi dated 29.04.2023.

From the perusal of the records, we find that the learned CIT(A) has summarily dismissed the appeal of the assessee without adjudicating on the merits of the issue. Both the parties have fairly submitted that ends of the justice will be met by remanding the matter back to the file of the learned CIT(A) for adjudicating afresh. Hence keeping in view the submissions of both the parties and facts on record, the matter is remanded back to the file of the learned CIT(A) for deciding the appeal de novo after affording reasonable opportunity of being heard to the assessee. The assessee shall comply to the notices issued by learned CIT(A), without seeking unnecessary adjournments.

In the result, the appeal of the assessee is allowed for statistical purpose.