Held, that the Commissioner (Appeals) had passed the order merely stating wrong facts by cut paste from the other assessee’s record, claim of short-term capital loss as against the disallowance of bogus creditor. The Commissioner (Appeals) had been negligent to mention the correct facts of the case, that he had picked-up the facts of a limited company, though the assessee was an individual and had rejected the appeal of the assessee in an arbitrary manner without deciding the matter on the merits, ignoring the submissions filed before him. The matter is remanded to the Commissioner (Appeals) to adjudicate afresh after granting sufficient opportunity of being heard and considering the material evidence filed on record and to be filed in the course of a fresh proceedings, appreciating the correct facts of the assessee in right perspective. (AY.2015-16)