Pareshkumar Nimchandbhai Parekh Vs Assessing Officer (ITAT Rajkot)
Copy–Paste Appellate Order Quashed – ITAT Rajkot Cancels CIT(A) Order Passed in Wrong Assessee’s Case and Orders Fresh Decision
The Rajkot Bench of the ITAT allowed the assessee’s appeal for AY 2023-24 and set aside an extraordinary erroneous order passed by the CIT(A), holding that the appellate order did not even pertain to the assessee and was a clear case of copy–paste adjudication in the wrong person’s case.
The assessee pointed out that while his appeal related to AY 2023-24 against an assessment u/s 143(3) determining income at ₹15.07 lakhs, the CIT(A) had passed an order referring to an entirely different assessee, different assessment year (AY 2017-18), different section (u/s 147), and even mentioned a total income of ₹11.71 crores which had no connection with the assessee’s case.
The Revenue fairly conceded that the CIT(A) had mistakenly copy–pasted another assessee’s order and wrongly linked it to the present appeal. On examination, the Tribunal found that:
- The appellate order did not relate to the assessee at all.
- Facts, figures, assessment year and statutory provisions were completely mismatched.
- The order was therefore void, non est and bad in law.
Accordingly, the ITAT cancelled the erroneous CIT(A) order, directed the CIT(A) to take up the assessee’s actual appeal afresh, and to pass a proper speaking order after considering the correct assessment order, facts and grounds. The appeal was allowed for statistical purposes.
FULL TEXT OF THE ORDER OF ITAT RAJKOT
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