Appeal Restored Because Prior Appellate Order Was Unproven

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 asse...