9911796707
TMI Blog2024 (9) TMI 1334X X X X Extracts X X X X X X X X Extracts X X X X ..... , AM: Captioned appeal filed by the assessee, pertaining to Assessment Year (AY) 2012-13, is directed against the order passed by the Learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi [in short "the ld. CIT(A)/NFAC"], dated 08.11.2023, which in turn arises out of an assessment order passed by Assessing Officer (in short 'the AO') u/s 144 r.w.s. 147 of the Income ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... his case before the Ld. CIT(A), hence, the matter may be remitted back to the file of Ld. CIT(A) for fresh adjudication. 3. On the other hand, Learned Senior Departmental Representative (Ld. Sr. DR) for the Revenue did not have any objection if the matter is remitted back to the file of the Ld. CIT(A) for fresh adjudication. 4. We have heard both the sides and gone through the relevant material ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re, without delving much deeper into the merits of the case, in the interest of justice, we restore the matter back to the file of Ld. CIT(A) for de novo adjudication and pass a speaking order after affording sufficient opportunity of being heard to the assessee, who in turn, is also directed to contest his stand forthwith. Therefore, we deem it fit and proper to set aside the order of the Ld. CIT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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