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Income Tax Appellate Tribunal, INDORE BENCH, INDORE
This appeal by the assessee is directed against the order dated 16.06.2022 of Ld. Commissioner of Income Tax (Appeals) (in short Ld. CIT(A), National Faceless Appeal Centre, Delhi for Assessment Year 2014- 15.
None has appeared on behalf of the assessee despite the notices duly served on the assessee as per acknowledgement on record. The assessee filed the written submission accordingly the bench proposes to hear and disposed of this appeal ex-parte.
Cent Bank Home Finance Ltd. Page 2 of 3 3. The assessee has raised following grounds of appeal:
“1. That, on the facts and in the circumstances of the case, the order passed by the ld. CIT (A) is invalid and materially incorrect in law as well as on facts.
2. That, on the facts and in the circumstances of the case and in law, the ld. CIT(A) fell in gross error in disposing of the appeal in as much as while deciding the subject appeal against order u/s. 143(3) rws 263 dtd. 16.11.2019, he mistakenly decided the issues raised in another appeal against order u/s. 143 (3) dtd. 26.12.2016.
That, on the facts and in the circumstances of the case and in law, the ld. CIT (A) grossly erred in not disposing of issues raised in the subject appeal against order u/s. 143(3) rws 263 dtd. 16.11.2019. He ought to have understood that the issues decided by him in the impugned order dtd. 16.6.2022 vide DIN & Order No. : ITBA/NFAC/S/250/2022- 23/1043463143 (1) do not emanate from the order appealed against.
That the appellant craves your leave to add or amend any grounds of appeal
4. The only grievance of the assessee in this appeal is that the Ld. CIT(A) has not disposed of the appeal filed by the assessee against the order passed u/s 143(3) r.w.s. 263 of the Act but the impugned order was passed by the Ld. CIT(A) in respect of the grounds which were raised in the appeal filed against the original assessment order passed u/s 143(3) of the Act order dated 16.12.2016. The Tribunal vide order dated 28.02.2023 directed the AO to file report on the objections of the assessee. The AO has filed the report dated 15.03.2023.
We have heard the Ld. DR and considered the report filed by the AO. The Ld. CIT(A) though in the caption of the impugned order has stated that the appeal is filed against the order passed u/s 143(3) r.w.s. 263 of the Act, however, in the body of the impugned order the Ld. CIT(A) has decided the grounds arising from the original assessment order passed u/s 143(3) of the Act. This contradiction and ambiguity has been accepted by the AO in his report and has submitted that the Ld. CIT(A) has decided the issue which were actually raised in the appeal against the original assessment order passed u/s 143(3) and not against assessment order Page 2 of 3
Cent Bank Home Finance Ltd. Page 3 of 3 u/s 143(3) r.ws. 263 of the Act. The AO has further explained that the appeal of the assessee against order dated 15.11.2019 passed u/s 143(3) r.w.s. 263 remains undecided which is pending adjudication as on date. Since this appeal filed by the assessee is against the impugned order arising from the order passed u/s.143(3) r.w.s. 263 of the Act therefore, there is an apparent mistake in the impugned order of the Ld. CIT(A) which requires to be rectified. Accordingly the impugned order is set aside and the matter is remanded to the record of the Ld. CIT(A) for passing a fresh order after giving an opportunity of hearing to the assessee.
In the result, appeal of assessee is allowed for statistical purposes.
Order pronounced in the open court on 29.05.2023.