PRA PANELS PRIVATE LIMITED, RAIPUR,RAIPUR vs. ITO, WARD-1(2), RAIPUR, RAIPUR

ITA 357/RPR/2026Status: DisposedITAT Raipur15 July 2026AY 2024-256 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the assessee should not be prejudiced by the internal functioning of the department regarding the allotment of cases. The appeal was set aside, and the matter was restored to the First Appellate Authority for de novo adjudication on merits regarding the claim under Section 115BAB.

What were the facts?

The assessee claimed a lower tax rate of 15% under Section 115BAB by filing Form 10-ID. However, this claim was denied by the CPC, and subsequent rectification applications were also rejected. The assessee's appeal to the First Appellate Authority was dismissed on the grounds that an order under Section 154 is not appealable.

What were the issues?

Whether an order under Section 154 is appealable to the CIT(Appeals) and whether the assessee is entitled to the benefit of Section 115BAB.

Which sections of the Income-tax Act were involved?

Section 115BAB,Section 154,Section 143(1)(a),Section 246,Section 246A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, RAIPUR BENCH “DB”, RAIPUR

Before: SHRI PARTHA SARATHI CHAUDHURY & SHRI AVDHESH KUMAR MISHRA

For Appellant: Shri Abhishek Mahawar, CA
For Respondent: Shri Piyush Tripathi, Sr. DR
Hearing: 13.07.2026Pronounced: 15.07.2026

PER PARTHA SARATHI CHAUDHURY, JM: The present appeal preferred by the assessee emanates from the order of the Ld.ADDL/JCIT(A)-2, Vadodara dated 27.03.2026 for the assessment year 2024-25 as per the grounds of appeal on record.

2.

The brief facts in this case are that the assessee had filed its original return of income for A.Y.2024-25 on 21.10.2024 declaring total income at Nil a/w. claiming tax rate of 15% u/s. 115BAB of the Act afte

The order continues below.

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