VISHWA RANJAN, RAIPUR,RAIPUR vs. INCOME TAX OFFICER, WARD-3(1), RAIPUR, RAIPUR
Facts
The assessee's appeal for AY 2014-15 concerns an impugned order from Ld. CIT(Appeals)/NFAC dated 30.04.2025. The assessee submitted that the matter for this assessment year had already been disposed of by a prior CIT(A) order dated 02.04.2018, before the faceless regime, and the AO had given effect to it. The impugned order was passed against the same assessment order that was already settled.
Held
The Tribunal observed that since the matter had already been disposed of by a previous CIT(A) order and its effect given by the AO before the faceless regime, the subsequent impugned order passed by the Ld. CIT(Appeals)/NFAC was rendered non-est (void) as per law.
Key Issues
Whether a subsequent order passed by the CIT(A)/NFAC is valid when the same assessment matter for the same assessment year has already been concluded by a prior CIT(A) order, and its effect given by the AO.
Sections Cited
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, RAIPUR BENCH, RAIPUR
Before: SHRI PARTHA SARATHI CHAUDHURY & SHRI ARUN KHODPIA
आदेश / ORDER PER PARTHA SARATHI CHAUDHURY, JM: The captioned appeal preferred by the assessee emanates from the order of the Ld.CIT(Appeals)/NFAC, Delhi dated 30.04.2025 for the assessment year 2014-15 as per the grounds of appeal on record.
The Ld. Counsel for the assessee submitted that in the present case, already the matter of the assessee has been disposed off by the Ld. CIT(Appeals) vide order dated 02.04.2018 before starting of the faceless regime. The copy of the said order of the Ld. CIT(Appeals) is placed at Page 1 to 4 of the paper book. It was also submitted by the Ld. Counsel that the A.O has given effect to the said order of the Ld. CIT(Appeals) also. The copy of the said appeal effect order is placed at page 5 to 8 of the paper book. It was further submitted by the Ld. Counsel that the Ld. CIT(Appeals)/NFAC had passed the impugned order against the same assessment order which has already been disposed off by the Ld. CIT(Appeals)/NFAC.
The Ld. Sr. DR conceded to these facts as submitted by the Ld. Counsel for the assessee.
Having heard the parties herein, we are of the considered view that since the matter has already been disposed off by the Ld. CIT(Appeals) before commencement of the faceless regime vide order dated 02.04.2018
3 Shri Vishwa Ranjan Vs. ITO, Ward-3(1), Raipur ITA No. 400/RPR/2025
(supra), therefore, the impugned order before us shall become non-est as per law.
In the result, appeal of the assessee is allowed. Order pronounced in the open court on 29th day of July, 2025.
Sd/- Sd/- ARUN KHODPIA PARTHA SARATHI CHAUDHURY (ACCOUNTANT MEMBER) (JUDICIAL MEMBER) रायपुर/ RAIPUR ; �दनांक / Dated : 29th July, 2025. SB, Sr. PS आदेश क� ��त�ल�प अ�े�षत / Copy of the Order forwarded to : 1. अपीलाथ� /The Appellant. 2. ��यथ� /The Respondent. 3. The Pr. CIT-1, Raipur (C.G.) 4. �वभागीय ��त�न�ध, आयकर अपील�य अ�धकरण, रायपुर ब�च, रायपुर / DR, ITAT, Raipur Bench, Raipur. 5. गाड� फ़ाइल / Guard File. आदेशानुसार / BY ORDER, // True Copy // Senior Private Secretary आयकर अपील�य अ�धकरण, रायपुर / ITAT, Raipur.
