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Judgment
PER SHRI VIKAS AWASTHY, JUDICIAL MEMBER:
This appeal by the assessee is directed against the order of Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi [in short ‘the CIT(A)’] dated 23.03.2026, for Assessment Year 2023-24.
Shri Ankit Kumar, appearing on behalf of the assessee submits that the CIT(A) while deciding appeal of the assessee, in concluding paragraphs has recorded the facts wrongly. There was no dispute in appeal with regard to TDS credit as has been mentioned by the CIT(A). The dispute in the assessee's appeal is with regard to inadvertent computation of tax payable u/s.115BAA instead of section 115BAB of the Income Tax Act, 1961 (hereinafter referred to as 'the Act'). This fact is evident from the grounds of appeal raised by the assessee before the CIT(A) and reproduced in para 5 of the impugned order.
The ld. DR fairly stated that there appears to be some mistake in recording of the facts by the First Appellate Authority.
Both sides heard. Considering the submissions made by the assessee and the while deciding appeal of the assessee has mixed up the facts. The findings given by the CIT(A) are not in consonance with the facts of the case and grounds raised by the assessee in appeal. I deem it appropriate to restore the appeal back to the CIT(A) for de novo adjudication after proper appreciation of facts, in accordance with law.
In the result, appeal of the assessee is allowed for statistical purpose.