The assessee’s appeal for AY 2013–14 against additions made u/s 143(3) had been allowed by the CIT(A)-7 vide order dated 22.01.2018 in physical mode. Subsequently, after the introduction of the Faceless Appeal regime, the same appeal was again taken up by the National Faceless Appeal Centre and decided ex parte against the assessee. The Tribunal observed that once the appeal had already been decided, there was no occasion for the CIT(A) to pass a second order in the same matter. The lapse was due to departmental slackness, which caused the assessee to incur unnecessary litigation expenses. The Tribunal set aside the impugned order and directed the Department to pay costs of ₹10,000, equivalent to the appeal fee paid, in accordance with Rule 32A(2) of the ITAT Rules, 1963, within three months.(AY. 2013–14 ( ITA No. 519/Mum/2023 , Dt. 31.05.2023 )