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Income Tax Appellate Tribunal, JODHPUR BENCH, JODHPUR
Before: DR. M. L. MEENA & SH. ANIKESH BANERJEE
The captioned appeal has been filed by the assessee against the order of the ld. CIT(A) National Faceless Appeal Centre (NFAC), Delhi dated 13.12.2022 in respect of Assessment Year: 2015-16.
Khushbu Brij Kishore Sharda v. ITO 2. At the time of hearing, the ld. counsel for the appellant has submitted that the ld. CIT(A) has wrongly observed vide para 4.1 that the penalty has already been decided by the ld. CIT(A), Jodhpur whereas the ld. CIT(A) has decided the quantum appeal only vide order dated 13.12.2018 arising out of assessment order passed u/s 143(3) in respect of Assessment Year 2015-16 (APB pg. 1). The ld. counsel pleaded that the matter may be remanded back to the file of the CIT(A) to decide the grounds of appeal by appreciating the correct facts of the case regarding objection raised to the imposition of penalty u/s 271(1)(c) of Rs.2,73,173/- is bad in law.
3. Per contra, the ld. DR has no objection to the request of the ld. counsel, considering the factual error in the observation of the ld. CIT(A).
Heard the rival contention, perused the material on record and the impugned order. Admittedly, the grievance of the appellant that the ld. CIT(A) has wrongly observed that the penalty appeal has already been decided by the ld. CIT(A), Jodhpur but it was the quantum appeal decided by the ld. CIT(A), Jodhpur is found factually incorrect. In our view, the ld. CIT(A) should have taken due care while adjudicating the grounds of appeal, the issue raised in particular, and making observation thereof. We observe that such negligence in observing that the penalty appeal is Khushbu Brij Kishore Sharda v. ITO already decided in place of quantum appeal by the then CIT(A), Jodhpur is factual error, which resulted in loss of valuable time and energy of the department and the appellant as well. The ld. CIT(A) is therefore, directed to take due care while making factual observations while adjudicating the grounds of appeal raised by the appellant. With this observation, we remand back the matter to the file of the ld. CIT(A) to adjudicate the matter afresh after granting adequate opportunity of being heard to the appellant assessee and considering the written submissions filed on record and to be filed in due course of the appellate proceedings before him. No doubt, the assessee shall co-operate in the fresh proceedings before the ld. CIT(A).
Accordingly, the matter is restored back to the file of ld. CIT(A) for adjudication as per law.
In the result, the appeal filed by the assessee is allowed for statistical purposes.
Order pronounced in the open court on 07.12.2023