KARTAR SINGH S/O SHRI GYAN CHAND,DANKAUR vs. ITO,WARD-2(1), NOIDA

O R D E R PER C. M. GARG, J. M.:

1. 1. This is an appeal filed by the assessee against the order of the ld CIT(A), National Faceless Appeal Centre, Delhi dated 24.11.2022 for AY 2010-11.

2. The ld Sr. DR agreed to the contention of the ld AR of the assessee that the AO has passed ex parte order u/s 147/144 of the Income Tax Act, 1961 and the ld CIT(A) has also dismissed the appeal of the assessee without adjudicating the grounds of assessee raised in Form No.

35. The ld Sr. DR in all fairness agreed that if it is found just and proper then the department has no objection if the matter be restored to the file of AO for framing de novo assessment order.

3. In view of the above, the matter is restored to the file of the AO for final de novo assessment order after allowing due opportunity of hearing to the assessee.