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Facts
The assessee's appeal for AY 2017-18 was against an order passed by the Addl/JCIT(A) Ahmedabad. The CIT(A) passed an order by referring to the facts of another assessee, not the present appellant, despite the grounds of appeal being raised by the present assessee in Form No.35.
Held
The Tribunal held that the CIT(A) erred in adjudicating the appeal by relying on facts of another assessee. Consequently, the Tribunal set aside the impugned order and remitted the matter back to the CIT(A) for fresh adjudication.
Key Issues
Whether the CIT(A) erred by passing an order based on facts of another assessee instead of the grounds raised by the appellant.
Sections Cited
250, 143(3), 68
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Income Tax Appellate Tribunal, PUNE BENCHES “SMC”, PUNE
Before: DR.MANISH BORAD
आदेश / ORDER
The captioned appeal at the instance of assessee pertaining to A.Y. 2017-18 is directed against the order dated 03.03.2025 of Addl/JCIT(A)-2 Ahmedabad passed u/s.250 of the Income-tax Act, 1961 (hereinafter also called ‘the Act’) arising out of Assessment Order dated 30.12.2019 passed u/s.143(3) of the Act.
At the outset, Ld. Counsel for the assessee referring the grounds of appeal as well as additional grounds of appeal submitted that the impugned order deserves to be set aside and all the issues raised in the instant appeal to be restored back to the file of ld.CIT(A) for necessary adjudication because ld.CIT(A) has dealt with grounds raised by some other assessee in another appeal rather than dealing with the grounds raised by the present assessee in Form No.35. Ld. Departmental Representative did not oppose to the request made by ld. Counsel for the assessee.
I have heard the rival contentions and perused the record placed before me. Assessee is a Private Limited company and assessment for A.Y. 2017-18 completed on 30.12.2019 u/s.143(3) of the Act against the returned loss of Rs.8,54,557/- in the e- return furnished on 21.08.2018. Certain additions and disallowances were made by ld. Assessing Officer assessing income at Rs.5,48,396/-. Aggrieved assessee preferred appeal before ld.CIT(A) and in Form No.35 assessee has raised various grounds of appeal including the addition u/s.68 of the Act at Rs.5,48,396/-, disallowance of expenses at Rs.14,184/- and disallowance of expenses at Rs.1,06,550/-. However, on perusal of the impugned order, I notice that ld.CIT(A) has mentioned the detail of the assessee on page 1 but the details are mentioned of some other assessee who is an individual and has concluded the proceedings based on the facts of some other assessee. It shows that ld.CIT(A) grossly erred in dealing the assessee’s appeal by referring to the facts of some other assessee and failed to deal with the grounds raised by the present assessee in Form No.35.
Under these given facts and circumstances, I find merit in the contention of ld. Counsel for the assessee. I therefore set aside the impugned order and remit back all the issues raised on merits in the instant appeal in Form No.36 to the file of ld.CIT(A) for denovo adjudication. Needless to mention that ld.CIT(A) shall in the course of set-aside proceedings afford a reasonable opportunity of being heard to the assessee and after considering the submissions/evidences filed by the assessee shall pass a speaking order as contemplated u/s.250(6) of the Act. All the effective grounds as well as additional grounds of appeal raised by the assessee on merits are allowed for statistical purposes.
In the result, appeal of the assessee is allowed for statistical purposes.
Order pronounced on this 22nd day of July, 2025.