Rajesh Kumar Tiwari Vs ITO (ITAT Raipur)
Appeal Dismissed on Non-Existent Order Set Aside: NFAC Directed to Decide Case Afresh
The Raipur Bench of the Income Tax Appellate Tribunal (ITAT) set aside the order of the CIT(A)/NFAC which had dismissed the assessee’s appeal on the ground that the issue had already been adjudicated earlier, even though no such appellate order actually existed.
The Tribunal noted that the CIT(A)/NFAC relied on an alleged earlier order dated 07.03.2024 (with a specific DIN) to summarily dismiss the appeal involving a large addition of ₹1.42 crore. However, the assessee categorically demonstrated that no such order was ever passed, and even the Revenue failed to produce any record or evidence to substantiate the existence of the purported earlier appellate order.
Holding that an appeal cannot be dismissed on the basis of an imaginary or non-existent adjudication, the ITAT observed that such an approach is contrary to sections 250(4) and 250(6) of the Income-tax Act and amounts to a serious violation of principles of natural justice. The first appellate authority is duty-bound to adjudicate the appeal on merits by passing a reasoned, speaking order.
Accordingly, the Tribunal set aside the impugned order and remanded the matter to the file of the CIT(A)/NFAC for de-novo adjudication on merits, with a direction to grant proper opportunity of hearing to the assessee. The appeal was allowed for statistical purposes.
FULL TEXT OF THE ORDER OF ITAT RAIPUR
