ANAND DUPLEX LTD,MEERUT vs. DCIT, CIRCLE-1(1)(1), MEERUT

This appeal is filed by the assessee against the order of the ld. Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre [NFAC] Delhi dated 28.02.2023 for assessment year 2017-18.

The ld. Counsel for the assessee, at the outset, submits that the Centralized Processing Centre, Bangalore, while processing the return under section 143(3) of the Income Tax Act, 1961 (the Act) made several adjustments against which the assessee preferred an appeal before the ld. CIT (Appeals)/NFAC, Delhi. The ld. Counsel submits that the ld. CIT (Appeals)/NFAC, Delhi in page No. 4 stated that “following additions made by the CPC are deleted.” However, the ld. CIT (Appeals) failed to mention what are the adjustments which were deleted as the Assessing Officer made as many as 10 adjustments. The ld. CIT (Appeals) failed to mention the adjustments which are deleted and, therefore, the matter may be sent back to the ld. CIT (Appeals) for proper adjudication.

The ld. DR has no objection.

On hearing both the sides and perusing the order of the ld. CIT (Appeals)/NFAC, we observe that the ld. CIT (Appeals) inadvertently did not mention the adjustments which were deleted. Thus, we are of the view that this appeal should go back to the file of the ld. CIT (Appeals) for fresh adjudication after providing adequate opportunity of being heard to the assessee. This appeal is restored to the file of the ld. CIT (Appeals).

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