Mahender Manda,New Delhi vs Deputy Commissioner Of Income Tax, New ... on 26 February, 2026
9. We have heard both the parties and perused the material
available on record. Both the order of the A.O. as well as order of the
Ld. CIT(A) are ex-parte, wherein the Assessee has not participated in
any of the proceedings. Even the Ld. CIT(A) has not decided all the
grounds of Appeal on its merits. In view of the above, in the interest of
justice, we deem it fit to restore the issue to the file of the A.O. for de-
novo assessment. Needless to say, the A.O. shall provide opportunity
of being heard to the Assessee before passing the assessment order in
4 ITA No. 4029/Del/2025
Mahender Manda vs. DCIT
accordance with law. The Assessee is also directed to participate in
assessment proceedings without fail.