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TMI Blog2024 (9) TMI 1334X X X X Extracts X X X X X X X X Extracts X X X X ..... :- As seen that during the appellate proceedings, the assessee did not submit details and documents before the Ld. CIT(A), therefore, the Ld. CIT(A) passed an ex parte order. We note that assessee could not plead his case successfully before the Ld. CIT(A) and also note that Ld. CIT(A) has not passed the order as per the mandate of provisions of section 250(6) of the Act. That is, Ld. CIT(A) did n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... R ORDER PER DR. A. L. SAINI, 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the assessee to plead 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 th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... st his case. Therefore, 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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