SOUTH EASTERN COALFIELDS LIMITED,BILASPUR vs. INCOME TAX OFFICER, (TDS), BILASPUR

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ITA 604/RPR/2025Status: DisposedITAT Raipur17 March 2026AY 2018-19Bench: SHRI PARTHA SARATHI CHAUDHURY (Judicial Member), SHRI AVDHESH KUMAR MISHRA (Accountant Member)18 pages

AI SummaryRemanded

Facts

The assessee filed multiple appeals against orders of the Ld. CIT(Appeals)/NFAC for assessment years 2018-19 and 2019-20. The Tribunal noted that many substantive legal and factual issues involved in these appeals, as well as a large number of past appeals involving similar issues, are currently sub-judice before the Hon'ble Jurisdictional High Court, with appeals filed by both the assessee and the Revenue.

Held

The Tribunal deemed it inappropriate to adjudicate on matters pending before the High Court due to judicial discipline. Therefore, all matters were remanded back to the file of the CIT(A)/NFAC with directions that the first appellate authority should await the decision of the Hon'ble Jurisdictional High Court and then adjudicate the issues de novo, using the High Court's order as the main guideline.

Key Issues

Whether the Income Tax Appellate Tribunal should adjudicate on matters that are sub-judice before the Jurisdictional High Court; and various specific disallowances and additions related to pension funds, land compensation, repairs, OBR adjustments, environmental expenses, community development, and other welfare expenses across multiple assessment years.

Sections Cited

2(24)(x), 36(i)(va), 43B, 40A(2)(b)(v)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, RAIPUR BENCH, RAIPUR

Before: SHRI PARTHA SARATHI CHAUDHURY & SHRI AVDHESH KUMAR MISHRA

For Appellant: Shri V.K Khetri, CA

For Respondent: Shri Raghunath, CIT-DR

Hearing: 16.03.2026Pronounced: 17.03.2026

आदेश / ORDER PER BENCH: These captioned appeals preferred by the assessee emanates from the respective orders of the Ld.CIT(Appeals)/NFAC, dated 04.08.2025, 01.08.2025 for the assessment years 2018-19 & 2019-20 as per the grounds of appeal on record.

1. 1.

At the very outset, it would be relevant to observe the facts emanating in the backdrop of all these cases assailed before this Bench by the assessee against the impugned order/orders of the Ld. CIT(Appeals)/NFAC. That as submitted by the parties herein, there are various appeals by both the assessee as well as Revenue which have been preferred before the Hon’ble Jurisdictional High Court and the matters pertaining to the issues on merits as well as in law, are therefore, pending for adjudication therein. That these matters which have been assailed before this Bench consists of both substantive issues on law as well as on facts. Considering the submissions of the parties raised, these issues are therefore sub-judice before the Hon’ble Jurisdictional High Court by way of various appeals preferred by both the parties herein.

3 South Eastern Coalfields Limited Vs. ITO (TDS), Bilaspur (C.G.) to 621/RPR/2025

In this regard, the Ld. Counsel for the assessee has placed a chart mentioning the status of appeal filed before the Hon’ble Jurisdictional High Court and the appeals which are already admitted. The said chart is extracted as follows: