ITAT Rajkot Vacates Void Appellate Order Issued Against Wrong Assessee Due to Clerical Copy-Paste Error

In the realm of tax litigation, the sanctity of an appellate order rests heavily on the adjudicating authority's application of mind to the specific facts of the case. A recent ruling by the Rajkot Bench of the Income Tax Appellate Tribunal (ITAT) in the case of Pareshkumar Nimchandbhai Parekh Vs Assessing Officer serves as a stark reminder of the consequences of administrative negligence. The Tribunal was tasked with reviewing an order passed by the Commissioner of Income-tax (Appeals) [CIT(A)] that suffered from a fatal "copy-paste" error, rendering the adjudication completely alien to the appellant.

This article provides a detailed analysis of the judicial order, the statutory provisions involved, and the broader legal implications of erroneous adjudications within the National Faceless Appeal Centre (NFAC) framework.

Factual Matrix of the Case

The dispute arose from an appellate order dated 11.11.2025, passed under Section 250 of the Income Tax Act 1961. The appellant, an individual assessee, had challenged an assessment order originally passed under Section 143(3) read with Section 144B of the Act on 26.03.2025.

The Discrepancy in Adjudication

The core grievance of the assessee was fundamental in nature: the appellate order passed by the CIT(A) did not pertain to him. Upon receiving the order, the assessee discovered that while the document bore his appeal reference, the content, reasoning, and figures belonged to a completely different individual.

The specific disparities highlighted before the Tribunal were as follows: