RAJESH KUMAR TIWARI, RAIPUR,RAIPUR V. INCOME TAX OFFICER-3(1), RAIPUR, RAIPUR

ITA 631/RPR/2025

AI Insights

The case involves an appeal by Rajesh Kumar Tiwari against the order of the CIT(Appeals)/NFAC, which had dismissed his appeal regarding an addition of Rs.1,42,91,452 to his income for the assessment year 2013-14. The dismissal was based on the grounds that the matter had already been adjudicated. However, the assessee's counsel contested that there was no such prior adjudication. The Tribunal found that there was no evidence of any previous adjudication and thus remanded the case back to the CIT(Appeals)/NFAC for a fresh decision, emphasizing the need to adhere to the principles of natural justice.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 827010 (ITAT-RAIPUR)
• Duration Of Justice: 2 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-01-2026
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2013-2014
• Appeal Filed On: 27-10-2025
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: PRIYANKA PATEL
• Assessee Lawyers: R.B DOSHI
• Keywords: Principle of natural justice

Judgement Text

"आयकर अपीलȣय अͬधकरण Ûयायपीठ रायपुर मɅ। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER AND SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.631/RPR/2025 Ǔनधा[रण वष[ / Assessment Year : 2013-14 Rajesh Kumar Tiwari House No.8, Shiv Vatika, Near Anmol Super Bazar, Mahavir Nagar, Raipur-492 001 (C.G.) PAN: AKMPT2646R ........अपीलाथȸ / Appellant बनाम / V/s. The Income Tax Officer-3(1), Raipur (C.G.) ……Ĥ×यथȸ / Respondent Assessee by : Shri R.B Doshi, CA Revenue by : Dr. Priyanka Patel, Sr. DR सुनवाई कȧ तारȣख / Date of Hearing : 06.01.2026 घोषणा कȧ तारȣख / Date of Pronouncement : 07.01.2026 Printed from counselvise.com 2 Rajesh Kumar Tiwari Vs. ITO-3(1), Raipur (C.G.) ITA No. 631/RPR/2025 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. 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, Printed from counselvise.com 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. 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. Sd/- Sd/- AVDHESH KUMAR MISHRA PARTHA SARATHI CHAUDHURY (ACCOUNTANT MEMBER) (JUDICIAL MEMBER) रायपुर/ RAIPUR ; Ǒदनांक / Dated : 7th January, 2026. SB, Sr. PS आदेश कȧ ĤǓतͧलͪप अĒेͪषत / Copy of the Order forwarded to : 1. अपीलाथȸ /The Appellant. 2. Ĥ×यथȸ /The Respondent. Printed from counselvise.com 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 ĤǓतǓनͬध, आयकर अपीलȣय अͬधकरण, रायपुर बɅच, रायपुर / DR, ITAT, Raipur Bench, Raipur. 5. गाड[ फ़ाइल / Guard File. आदेशानुसार / BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलȣय अͬधकरण, रायपुर / ITAT, Raipur. Printed from counselvise.com "