In the result, the appeal of the assessee is allowed for statistical purposes

Bench: Shri Kul Bharat & Shri, Nikhil Choudharyassessment Year: 2017-18 Bhupendra Singh V. The Income Tax Officer, 18, Bhabha Ward, Gadarawara Ward Narsinghpur, Narsinghpur (Mp)-487551. Narsinghpur (Mp)- 487001. Tan/Pan:Gbdps6826N (Appellant) (Respondent) Appellant By: Shri Shailendra S. Thakur, Ca Shri Avinash Mishra, Ca Respondent By: Shri Shravan Kumar Meena, Cit(Dr) Date Of Hearing: 21 08 2025 Date Of Pronouncement: 28 08 2025 O R D E R

1. The learned CIT(A) has erred in law and on facts of the case in passing order without affording opportunity of hearing. No notices of hearing were served to the assessee. The e mail id as mentioned in appeal order by CIT (A) at page No. 8 para five do not pertain to present assessee. The assessee has corrected