Rectification against Appellate Order passed by Appellate Authority NFAC

[PRIYAM KHAMBHATA]

Respected Sir

In one of my client, CIT(A) filed against Rectification Order u/s. 154 in response to Intimation 143(1) passed by CPC. The CIT(A) has filed in April 2026. First Notice issued in September 2026 and fixed hearing on 24.09.2026. We had requested to grant more 15 days to submit the Written Submission and Paper Book. We received Appellate Order from Appellate Authority on 07.10.2026 stated that " Authorised Representative filed written submissions and supporting documents on 24/09/2026. The written submissions and documentary evidences furnished during the appellate proceedings have been carefully perused and duly considered while adjudicating the issues involved in the present appeal "

It is submitted that we have not filed any submission, except requesting Adjournment. Though Appellate Authority has decided the appeal against Assessee. In this situation, can we file Rectification against Appellate Order passed by Appellate Authority for Natural Justice. or to take other Action.

Please guide me.

Thanking you

AI Summary

Natural justice in appellate proceedings is questioned where an order records submissions despite an adjournment request.
Natural justice concerns arise where an appellate order records that written submissions and supporting documents were filed and considered on the hearing date, while the stated position is that only an adjournment request seeking additional time for a written submission and paper book was made. The issue concerns rectification of the appellate order in an income-tax appeal challenging a rectification order issued in response to a processing intimation.