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2023 (10) TMI 1236 - ITAT PUNEValidity of order of CIT(A) - order based on wrong assessment order - Revenue and assessee both attached different assessment orders - mismatch and inconsistency in the contents of para 8 as appearing in the respective assessment orders filed by the parties herein - Whether CIT(A) had adjudicated on the basis of wrong assessment order? - HELD THAT:- The case records provides considerable amount of clarity and validity regarding the facts and circumstances of each case in matters of any ambiguity on enquiry. As already examined the contents of para 8 as appearing in the assessment order in the case record and it is matching with the contents of para 8 of the assessment order filed by the Revenue in its appeal memo. Therefore, without any doubt the correct assessment order has to be the one as appearing in the case record. Now, neither the ld.AR nor ld.DR could demonstrate through evidence as to which assessment order had been considered for adjudication by the ld. CIT(A). This kind of situation, have never been encountered with and it is a very serious matter where the records itself are suffering from ambiguity and uncertainty. We are unable to come to the stage of adjudication because firstly it has to be ascertained whether CIT(A) in passing the impugned order has placed reliance on the correct assessment order or not. That, suppose if the ld. CIT(A) had adjudicated on the basis of wrong assessment order, then the impugned order has to be quashed as being “non est” and the correct assessment order has to be restored. How a wrong assessment order could have been sent to the assessee by the Department? - Considering these circumstances, we set aside the order passed by the ld. CIT(A) and remand the matter back to his file to verify the issues enumerated in the foregoing paras of this order and adjudicate “denovo” complying with the principles of natural justice. We order accordingly for both the matters filed before this Bench. Before parting we state that given the seriousness of the ambiguity and uncertainty in the present circumstances, this Bench also does not rule out the possibility of occurrence of any malpractice or fraud committed through manipulating the contents of the assessment order. Appeals stands allowed for statistical purposes.
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