Allowing the appeal of the Revenue the Tribunal held that the order of the Commissioner (Appeals) is  devoid of any facts related to the appeal. The Commissioner (Appeals) had decided altogether different grounds of appeal which were not there in the appeal memo in form 35 before him, but had taken grounds of appeal which were not at all the issues in appeal and allowed the appeal of the assessee. Each of the grounds of appeal raised by the Assessing Officer was emphatic, clear and forthright. All the grounds of appeal were appropriate and in guarded words to set aside the appellate order passed by the National Faceless Appellate Authority in a most casual manner. The order of the Commissioner (Appeals) was passed without application of mind, was devoid of any merit, unsustainable and perverse. The Commissioner (Appeals) is directed  to look into the facts and pass an order on the merits of the case, after giving proper opportunity of hearing to the assessee.(AY.2014-15)