INDIAN OVERSEAS BANK,CHENNAI vs. DCIT, NCC-8, CHENNAI
आयकर अपीलȣय अͬधकरण, ‘सी’ Ûयायपीठ, चेÛनई
IN THE INCOME TAX APPELLATE TRIBUNAL
‘C’ BENCH, CHENNAI
Įी जॉज[ जॉज[ के, उपाÚय¢ एवं Įी इंटूरȣ रामा राव, लेखा सदèय के सम¢
BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT AND SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER
आयकर अपील सं./ITA Nos.: 2975, 2976, 2977, 2978, 2979,
2980 & 2981/CHNY/2025
िनधाᭅरण वषᭅ/Assessment Years: 2007-08, 2013-14, 2015-16,
2019-20, 2018-19, 2020-21 & 2021-22
M/s. Indian Overseas Bank,
763, Anna Salai,
Chennai – 600 002. PAN: AAACI 1223J
Vs.
The Deputy Commissioner of Income Tax,
Non-Corporate Circle 8,
Chennai.
(अपीलाथᱮ/Appellant)
(ᮧ᭜यथᱮ/Respondent)
अपीलाथᱮ कᳱ ओर से/Appellant by : Shri C. Naresh, CA
ᮧ᭜यथᱮ कᳱ ओर से/Respondent by : Shri Bipin C.N, CIT
सुनवाई कᳱ तारीख/Date of Hearing : 17.12.2025
घोषणा कᳱ तारीख/Date of Pronouncement : 18.12.2025
आदेश/ O R D E R
PER BENCH:
These appeals filed by the assessee are directed against different orders of Commissioner of Income Tax (Appeals),
National Faceless Appeal Centre (NFAC), Delhi all dated
02.09.2025 passed under section 250 of the Income Tax Act,
1961 (hereinafter called ‘the Act’). The relevant Assessment
Years are 2007-08, 2013-14, 2015-16, 2018-19 to 2021-22. ITA Nos.2975 to 2981/Chny/2025
:- 2 -:
2. Brief facts of the case are as follows: The First Appellate
Authority (FAA) had dismissed the appeals in-limine without adjudicating the issues on merits. The FAA held that the AO’s order giving effect to the appellate order is not an appealable order u/s.246A of the Act and dismissed the appeals of the assessee in-limine. The relevant finding of the FAA in assessment year 2007-08 reads as follows:-
“6.2
An appeal is not maintainable before the Commissioner of Income Tax (Appeals) against the order giving appeal effect for an order already passed by CIT(A). The CIT(A) is the first appellate authority under the Income Tax Act, 1961. Appeals only can be filed before CIT(A) against specific orders of the Assessing Office or other lower Income Tax authorities as enumerated under Section 246A of the Act.
3 As appeal filed by the appellant is not an appealable order u/s.246A, an appeal before CIT(A) against order giving appeal effect of an order already passed by CIT(A) is not maintainable under the Income Tax Act. The appellant can file a grievance before J.A.O/Range Head and concerned Principal Commissioner of Income Tax for not giving appeal effect properly. Therefore, this appeal is not maintainable, hence the appeal is dismissed.
Aggrieved by the above orders of the FAA for the abovementioned assessment years, assessee has filed the present appeals before the Tribunal. The Ld.AR submitted that the AO while giving effect to an order of Appellate Authority, pass the order u/s.143 / 144 of the Act. An order passed u/s.143 or 144 of the Act is appealable u/s.246A of the Act. In support of his
ITA Nos.2975 to 2981/Chny/2025
:- 3 -:
contention, the Ld.AR relied on the judgment of the Hon’ble
Bombay High Court in the case of Caltex Oil Refining (India) Ltd., vs. CIT reported in [1993] 202 ITR 375 and Empire Industries
Ltd., vs. CIT reported in [1992] 193 ITR 295. 4. The Ld.DR supported the orders of the FAA.
We have heard rival submissions and perused the material available on record. The FAA had dismissed the appeals in-limine without adjudicating the issues on merits by holding that the order of AO which is giving effect to the orders of appellate authority is not an appealable order. We are of the view that the orders passed by the AO, while giving effect to the order of appellate authority are also passed u/s.143 / 144 of the Act. No other provision of the Act empowers the AO to pass an order whether it is an order giving effect to the appellate authority order or not. The Hon’ble Bombay High Court in the case of Caltex Oil Refining (India) Ltd., (supra) and Empire Industries Ltd., (supra) had held that order of assessment passed by the AO pursuant to the directions of the Appellate Authority is an order passed within the meaning of section 143 or 144 of the Act and hence, appealable order u/s.246(c) of the Act. In light of the ITA Nos.2975 to 2981/Chny/2025
:- 4 -:
aforesaid judicial pronouncements and the provisions of the Act, we set aside the orders of the FAA and remit the issue to the file of FAA. The FAA is directed to consider the issues raised before him on merits. It is ordered accordingly.
In the result, the appeals filed by the assessee are allowed for statistical purposes.
Order pronounced in the open court on 18th December, 2025 at Chennai. (इंटूरȣ रामाराव)
(INTURI RAMA RAO)
लेखा सदèय/ACCOUNTANT MEMBER
(जॉज[ जॉज[ के)
(GEORGE GEORGE K)
उपाÚय¢ /VICE PRESIDENT
चे᳖ई/Chennai,
ᳰदनांक/Dated, the 18th December, 2025
RSR
आदेश कȧ ĤǓतͧलͪप अĒेͪषत/Copy to:
1. अपीलाथȸ/Appellant
Ĥ×यथȸ/Respondent 3. आयकर आयुÈत /CIT, Chennai 4. ͪवभागीय ĤǓतǓनͬध/DR
गाड[ फाईल/GF.