SMT. BHARTI SINGH ,AMRITSAR vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-3, AMRITSAR
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Income Tax Appellate Tribunal, AMRITSAR BENCH, AMRITSAR
Before: DR. M. L. MEENA & SH. ANIKESH BANERJEE
Per Dr. M. L. Meena, AM:
The captioned appeal has been filed by the assessee against the order of the ld. CIT(A) National Faceless Appeal Centre (NFAC), Delhi
dated 26.06.2023 in respect of Assessment Year 2015-16.
2 ITA No. 223/Asr/2023 Bharti Singh v. Dy. CIT 2. The assessee has raised the following grounds of appeal:
“1. That the Ld. CIT(A) passed the order after 7 years , without considering the remand report filed manually by AO in manual proceedings at that time and further wrongly passed the order by pasting some other appellant's order .The matter be DE novo to CIT(A) to pass appropriate fresh order after considering the remand report within 6 months from the date of honorable ITAT order for the sake of principal of natural justice.
At the outset, the ld. counsel for the assessee submitted that the ld.
CIT(A) has passed the order without issuing a show cause notice while
taking adverse view against the appellant assessee in arbitrary manner.
The ld. CIT(A) has failed to consider the remand report filed manually by
the AO, in physical proceeding and passed the order enumerating wrong
facts, by way of cut paste of some other appellant’s order. Thus, the
counsel has also raised the contention that the ld. CIT(A) has lost site to
the fact and extract the fact of some other case by cut paste which shows
non application of mind on the part of the ld. CIT(A) in adjudication of this
appeal of the assessee. Accordingly, he requested that the matter may be
remanded back to the file of the ld. CIT(A) to adjudicate the matter afresh
after granting adequate opportunity of being heard and considering the fact
of the of assessee.
3 ITA No. 223/Asr/2023 Bharti Singh v. Dy. CIT 4. Per contra, the ld. Addl. CIT-DR failed to rebut the contention of the
ld. AR and accordingly, he has no objection to the request of the appellant
assessee in remanding the matter back to the file of the ld. CIT(A) for fresh
adjudication in view of principles of natural justice.
We have heard both the sides, perused the material on record and
the impugned order. Admittedly, the ld. CIT(A) has passed the impugned
order merely stating wrong facts by cut paste from the other appellant’s
record, claim of short term capital loss as against the disallowance of
bogus creditor. The ld. CIT(A) has been negligent to mention the correct
facts of the case, as evident from Page No. 3 of the impugned order that he
has picked up the facts of a Limited Company, although the appellant is an
individual. Thus, the ld. CIT(A) has rejected the appeal of the appellant
assessee in arbitrary manner without deciding the matter on merits of the
instant case particularly ignoring the submissions filed before him. In view
of principles of natural justice, we consider it deem fit to remand the matter
back to the file of the ld. CIT(A) to adjudicate the matter afresh on the
issues raised by the appellant assessee after granting sufficient opportunity
of being heard and considering the material evidence filed on record and
to be filed in the course of afresh proceedings, appreciating the correct
4 ITA No. 223/Asr/2023 Bharti Singh v. Dy. CIT facts of the appellants in right perspective. At the same time, the appellant
assessee is directed to cooperate in the fresh proceedings by attending
and filing the requisite information in compliance to the queries raised by
the ld. CIT(A). Accordingly, the matter is remanded back to the file of the ld.
CIT(A) for fresh adjudication as per law.
In the result, the appeal of the assessee is allowed for statistical
purpose.
Order pronounced in the open court on 18.09.2023
Sd/- Sd/- (Anikesh Banerjee) (Dr. M. L. Meena) Judicial Member Accountant Member *GP/Sr.PS* Copy of the order forwarded to: (1)The Appellant: (2) The Respondent: (3) The CIT(Appeals) (4) The CIT concerned (5) The Sr. DR, I.T.A.T. True Copy By Order
