CIT(A) failed to consider Factual Mistake Committed by CPC: ITAT Directs AO to Delete Adjustment of Rs. 3.09 Crore [Read Order]
The bench observed that the CIT(A) failed to consider the factual mistake committed by the CPC at the time of processing and did not rectify the same during the appellate proceedings
The Kolkata bench of the Income Tax Appellate Tribunal (ITAT) directed the assessing officer to delete the adjustment of Rs. 3.09 crores as the Commissioner of Income Tax (Appeals) [CIT(A)] failed to consider the factual mistake committed by the Centralized Processing Centre (CPC). The issue in this case is that the CPC flagged a mismatch…
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