Harikishan Choudhary vs ITO

PER AMITABH SHUKLA, AM,

This appeal by the assessee is directed against the order of ld. CIT(A)/National Faceless Appeal Centre, Delhi, [hereinafter referred to as ‘ld. CIT(A)] dated 24.05.2022 arising out of assessment order dated 09.04.2021 passed under section 143(1) of the Income Tax Act, 1961, for the Assessment Year 2017-18. The word ‘Act’ herein this order would mean Income Tax Act, 1961.

The assessee was called absent in this case.

The ld. DR took us through the facts of the case. As per brief factual matrix of the case, the assessee had filed its Return of Income declaring income of Rs.29,02,510/- through return dated 18.10.2017. The ld. AO had made various additions under different heads and determined taxable income of Rs.2,22,20,760/- vide order u/s 143(3) dated 21.12.2019. Aggrieved by the additions, the assessee filed appeal before the ld. CIT(A), who through his order dated 24.05.2022 passed vide DIN No.ITBA/NFAC/S/250/2022-23/1043137504(1) partly allowed the appeal.

The principal grievance raised by the assessee through the grounds of appeal indicated in Form 36 is that it is clear cut case of gross non-application of mind by the ld. CIT(A). It has been contended through statement of facts by the assessee that the ld. CIT(A) has actually not adjudicated its appeal. It has been stated that in a brazen act of indiscriminate haste, the ld. CIT(A) has copy pasted the facts and his decision taken by him in assessee’s case for AY 2018-19. A copy of the said order has also been raised on records. It has also indicated that the assessee has been moving complaints and rectification applications to the revenue authorities at all levels and has not found any favour from any authority to correct this mistake. The assessee has inter alia requested for remission of the matter to the ld. CIT(A) for re-adjudication.

The ld. DR concurred that it is a case of mindless copy paste from facts and figures available in appellate order for AY 2018-19 while passing appellate order for AY 2017-18.

We have heard the ld. DR and perused the material available on record. The indiscriminate act of copy paste by ld. CIT(A) from facts and figures available in appellate order for AY 2018-19 while passing appellate order for AY 2017-18 is vividly evidenced in the order and does not need any further elaboration. Accordingly, we set-aside the impugned order of the ld. CIT(A) and direct him to re-adjudicate the matter de novo after considering grounds of appeal raised by the assessee for AY 2017-18 and in accordance with law. The ld. CIT(A) shall give due opportunity of being heard to the assessee.

In the result, the appeal of the assessee is allowed for statistical purposes.