The present appeal is filed by the Assessee against the order of Ld. Commissioner of Income Tax (Appeals/ National Faceless Appeal Centre (‘Ld. CIT(A)/NFAC’ for short), New Delhi dated 11/09/2025 for the Assessment Year 2017-18.

2. Brief facts of the case are that, an ex-parte assessment order came to be passed on 28/12/2019 u/s 143(3) of the Income Tax Act, 1961 ('Act' for short) by making certain additions. The Assessee preferred an Appeal before the Ld. CIT(A) vide order dated 11/09/2025 which has been dismissed vide order impugned. As against the order of the Ld. CIT(A) dated 11/09/2025, Assessee preferred the present Appeal.

3. Though the Ld. Assessee's Representative filed application for adjournment. Considering the issue involved in the present appeal, we deem it fit to decide the Appeal.

4. It is found that, 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 and 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 sa