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Income Tax Appellate Tribunal, “B” BENCH: KOLKATA
Before: Shri A. T. Varkey & Shri Rajesh Kumar]
ORDER
Per Shri A.T.Varkey, JM:
This appeal preferred by the assessee against the order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre [hereinafter referred to as ‘CIT(A)’] dated 10/12/2021 for the AY: 2018-19.
At the outset the Ld. A/R of the assessee drew our attention to the impugned order passed by the Ld. CIT(A) wherein he has dismissed the appeal filed u/s 250 of the Income Tax Act, 1961 (hereinafter ‘the Act’). According to the Ld. CIT(A), the grounds of appeal
raised by the assessee can be adjudicated by the Assessing Officer u/s 154 of the Act (rectification of mistake) therefore, he was inclined to adjudicate the appeal filed by the assessee. We do not countenance such an action of the Ld. CIT(A) while an appeal is filed before him u/s 250 of the Act. Coming to the facts pertaining to the case in hand it is noted that the assessee had filed its return of income (ROI) u/s 139(1) on 30/10/2018 and the same was processed u/s 143(1) on 15/07/2019 and the assessee received an intimation from the CPC u/s 143(1) of the Act in which the income from Business & Profession was increased from Rs.32,66,288/- as referred in the return of income to Rs.75,81,205/- i.e., by an amount of Rs.43,14,917/-. Being aggrieved by the action of the Assessing Officer/CPC, the assessee Assessment Years: 2018
19. S R Data Services Private Limited . preferred an appeal u/s 250 of the Act before the Ld. CIT(A) which is a statutory right of the assessee if he is aggrieved by the order of the Assessing Officer. Therefore, the Ld. CIT(A) is duty bound to adjudicate the appeal as per law on the facts of the case. Be that as it may be, from a perusal of the impugned order it is noted that even the Ld. CIT(A) was of the view that the grounds of appeal could have been decided by the Assessing Officer u/s 154 of the Act (rectification of mistake) which means that the issue/grievance of the assessee could have been solved without any difficulty. Therefore, according to us, the Ld. CIT(A) ought not to have dismissed the appeal of the assessee on such excuse. The Ld. CIT(A) while deciding an appeal has plenary powers which is co-existing as that of Assessing Officer, so either he could himself have looked into the mistake apparent on record or could have called for a remand report from the Assessing Officer and could have decided the matter. Therefore, in the light of the above discussion, we set aside the impugned order of the Ld. CIT(A) and direct the Ld. CIT(A) to decide the grounds of appeal raised by the assessee on its own merit and if necessary, after calling for the remand report. The assessee to file necessary documents to substantiate its grounds of appeal and explain the case of the assessee before the Ld. CIT(A).
In the result, appeal of the assessee is allowed for statistical purposes.
Order is pronounced in the open court on 23rd February, 2022.