Goutham Kumar Namburi Vs ITO (ITAT Hyderabad)
Assessee filed an appeal against the CIT(A), NFAC order dated 21.03.2025 for A.Y. 2017–18 arising from the assessment order u/s 143(3) dated 16.09.2019. During hearing, it was pointed out that the CIT(A)’s order largely contained facts & discussions unrelated to the Assessee, indicating that it was likely a copy-paste of another case. Only para 5.1 of the appellate order pertained to the present Assessee. It was argued that such an order, passed without proper examination of the facts, is legally defective and requested that it be remanded to the CIT(A) for fresh adjudication with proper appreciation of facts.
After examining the record, Tribunal observed that several findings in the CIT(A)’s order were incongruent with the Assessee’s case, clearly showing non-application of mind by CIT(A). In the interest of justice, the Tribunal set aside the impugned order & remitted the matter back to the file of CIT(A) for de novo adjudication. CIT(A) was directed to pass a speaking order after due opportunity to the Assessee, who in turn was advised to cooperate and not seek undue adjournments.
FULL TEXT OF THE ORDER OF ITAT HYDERABAD
This appeal is filed by Shri Goutham Kumar Namburi (“the assessee”), feeling aggrieved by the order passed by the Learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), (“Ld. CIT(A)”), dated 21.03.2025 for the A.Y. 2017-18.
