Case Law Details
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
The present appeal preferred by the assessee emanates from the order of the Ld.CIT(Appeals)/NFAC, Delhi dated 27.08.2025 for the assessment year 2013-14 as per the grounds of appeal on record.
2. At the very outset, the Ld. Counsel for the assessee brought to the notice of the Bench at Para 6.4 of the order of the Ld. CIT(Appeals)/NFAC which is extracted as follows:
“6.4 The appeal has been received on ITBA portal with appeal No.10395710/10/12-13 in the name of Rajesh Kumar Tiwari. In the appeal the appellant has challenged the addition of Rs.1,42,91,452/- to the income of A.Y.2013-14.
It is observed that the matter under appeal has already been adjudicated by the NFAC vide order dated 07.03.2024 vide (DIN No. ITBA/NFAC/AS/250/2023-24/1062163225(1). Therefore, no separate adjudication is required in this case. Accordingly, the appeal is dismissed as the issue stands already decided.”
3. Referring to the said, it was contended by the Ld. Counsel for the assessee that there is no such order of Ld. CIT(Appeals)/NFAC, dated 07.03.2024 vide DIN No. ITBA/NFAC/AS/250/2023-24/1062163225(1), adjudicating the matter of the assessee. In fact, there has been no adjudication done in the case of the assessee at all by the Ld. CIT(Appeals)/NFAC. That even the Ld. Sr. DR could not place on record any evidence regarding any order passed dated 07.03.2024. Therefore, there is no evidence on record to justify the findings of the Ld. CIT(Appeals)/NFAC in a definite manner as to whether the matter of the assessee was adjudicated vide order dated 07.03.2024 or not.
4. Therefore, in the interest of substantive justice, we deem it fit and proper to remand the matter back to the file of the Ld. CIT(Appeals)/NFAC to adjudicate the appeal of the assessee denovo as per mandate of Section 250 (4) & (6) of the Act. Principles of natural justice has to be always complied with and the assessee shall comply with the hearing notices from the office of the Ld. CIT(Appeals)/NFAC. We order accordingly.
5. As per the above terms, grounds of appeal raised by the assessee are allowed for statistical purposes.
6. In the result, appeal of the assessee is allowed for statistical purposes.
Order pronounced in the open court on 7th January, 2026.
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