Mindless Copy-Paste by CIT(A) Set Aside -ITAT Chennai Restores Appeal

Marappagounder Periasamy Vs ITO (ITAT Chennai) Chennai ITAT dealt with a peculiar situation where the CIT(A) had dismissed appeal without adjudication by merely reproducing his earlier order for AY 2014-15. Assessee challenged the CIT(A)’s order, arguing that it was a verbatim copy-paste of AY 2014-15 appellate order, including even the statement of facts & grounds which related to that year & not AY 2013-14. Hence, the appeal was never adjudicated on merits. It was also pointed out that the Assessee had already paid more than 20% of the disputed demand. Departmental Representative f...