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2022 (6) TMI 393 - ITAT KOLKATAFailure to comply with directions given to the AO by the appellate authority - Claim of deduction u/s 43B - Assessee offered suo moto disallowance of service tax, bonus and leave encashment respectively on provision basis - As argued CIT-A Rejected the claim of the assessee in mechanical manner and on flimsy grounds observing that the Assessing Officer has mentioned in the appeal effect order that the same has been passed after necessary verifications - HELD THAT:- We, with a heavy heart, note that the case is a perfect example of a case where the assessee has been a victim of error in the system and apathy on the part of the concerned Income Tax authorities. It is a simple case where the assessee had pleaded that while giving appeal effect to the order of the ld. CIT(A) dated 25.07.2014, the ld. Assessing Officer failed to give effect to the directions given by the ld. CIT(A) in respect of aforesaid claim of deduction u/s 43B of the Act raised vide Ground nos.5,6 & 7 in the appeal before him. A perusal of the order dated 05.09.2014 of the Assessing Officer giving appeal effect shows that the Assessing Officer has given relief/complied the directions in respect of Ground nos.1 to 4 of appeal order. However, there is no mention or discussion about the directions given by the ld. CIT(A) in respect of the aforesaid claim raised vide Ground nos.5,6 & 7 before him. It was a clear-cut case of mistake apparent on record as the Assessing Officer has failed to give full effect to the order of the CIT(A) and failed to comply with the directions given by the ld. CIT(A) in respect of Ground no.5,6 & 7 of the appeal order. Assessing Officer, in a most negligent and mechanical manner, rejected the application of the assessee. Even the CIT(A)/National Faceless Appeal Centre has miserably failed to consider the simple prayer of the assessee and rejected the appeal in a mechanical manner. The assessee thus, has been left to the mercy of the system and has to approach this Tribunal for the simple case that the Assessing Officer may be directed to give appeal effect to the order of the ld. CIT(A). The action of the Assessing Officer, in our view, is not only negligent but contemptuous in nature as he has failed to comply with the directions given by his appellate authority. In view of the above discussion, the appeal of the assessee is hereby allowed.
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