RAJESH KUMAR TIWARI, RAIPUR,RAIPUR vs. INCOME TAX OFFICER-3(1), RAIPUR, RAIPUR
Facts
The assessee challenged an addition of Rs. 1,42,91,452/- to his income for AY 2013-14. The CIT(A) dismissed the appeal, stating the matter had already been adjudicated by an order dated March 7, 2024.
Held
The tribunal found no evidence of the alleged prior adjudication order from March 7, 2024. Consequently, it remanded the case back to the CIT(A) for a fresh adjudication, emphasizing compliance with natural justice principles.
Key Issues
The key issue was whether the CIT(A) correctly dismissed the appeal based on a non-existent prior adjudication order, violating principles of natural justice.
Sections Cited
Section 250(4), Section 250(6)
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Income Tax Appellate Tribunal, RAIPUR BENCH, RAIPUR
Before: SHRI PARTHA SARATHI CHAUDHURY & SHRI AVDHESH KUMAR MISHRA
आदेश / ORDER PER PARTHA SARATHI CHAUDHURY, JM: 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.
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.”
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,
3 Rajesh Kumar Tiwari Vs. ITO-3(1), Raipur (C.G.) ITA No. 631/RPR/2025 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.
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.
As per the above terms, grounds of appeal raised by the assessee are allowed for statistical purposes.
In the result, appeal of the assessee is allowed for statistical purposes. Order pronounced in the open court on 7th January, 2026.
Sd/- Sd/- AVDHESH KUMAR MISHRA PARTHA SARATHI CHAUDHURY (ACCOUNTANT MEMBER) (JUDICIAL MEMBER) रायपुर/ RAIPUR ; �दनांक / Dated : 7th January, 2026. SB, Sr. PS आदेश क� ��त�ल�प अ�े�षत / Copy of the Order forwarded to : 1. अपीलाथ� /The Appellant. 2. ��यथ� /The Respondent.
4 Rajesh Kumar Tiwari Vs. ITO-3(1), Raipur (C.G.) ITA No. 631/RPR/2025 3. The CIT(Appeals)-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.
