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

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 Juri ictional 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 Juri ictional High Court by way of various appeals preferred by both the parties herein. 3. In this regard, the Ld. Counsel for the assessee has placed a chart mentioning the status of appeal filed before the Hon’ble Juri ictional High Court and the appeals which are already admitted. The said chart is extracted as follows:

2002-03 TAXC No.117 of 2025

2003-04 TAXC No.120 of 2025

2021-22 TAXC No.130 of 2026

2017-18 TAXC No.142 of 2024

2018-19 ITA Nos. 600 to 621/RPR/2025 Status of appeals filed before the Hon’ble Court by SECL against order passed by the Hon’ble Raipur ITAT dated 30 October, 2023

2009-10 TAXC No.75 of 2024

2009-10 TAXC No.77 of 2024

2010-11 TAXC No.59 of 2024

2010-11 TAXC No.61 of 2024 5. 2010-11 TAXC No.78 of 2024 6. 2011-12 TAXC No.80 of 2024

2011-12 TAXC No.82 of 2024 8. 2012-13 TAXC No.55 of 2024 9. 2012-13 TAXC No.58 of 2024 10. 2013-14 TAXC No.81 of 2024 11. 2013-14 TAXC No.83 of 2024

2014-15 TAXC No.57 of 2024 13. 2014-15 ITA Nos. 600 to 621/RPR/2025 14. 2015-16 TAXC No.56 of 2024

2015-16 TAXC No.64 of 2024

2016-17 TAXC No.60 of 2024 17. 2016-17 TAXC No.74 of 2024

2006-07 (TAXC No.50 of 2022) 2. 2006-07 (TAXC No.58 of 2022) 3. 2007-08 TAXC No.31 of 2022

2007-08 Admitted (TAXC No.42 of 2022)

2008-09 Admitted (TAXC No.34 of 2022)

2008-09 (Admitted) (TAXC/06/2020) ITA Nos. 600 to 621/RPR/2025 ITA Nos. 600 to 621/RPR/2025 ITA Nos. 600 to 621/RPR/2025 ITA Nos. 600 to 621/RPR/2025 ITA Nos. 600 to 621/RPR/2025 4. We have heard the submissions of the parties herein and considered the facts on record. Admittedly, rights and liabilities of the parties are yet to be determined substantially by the Hon’ble Juri ictional High Court. That in terms of judicial discipline also, since the matters are sub-judice before the Hon’ble Juri ictional High Court, the Tribunal cannot intervene in between and adjudicate on such sub-judice issues either providing relief or upholding the tax liability, it has to wait for the completion and passing of order by the Hon’ble Juri ictional High Court which shall have bearing on all the issues emanating in these captioned appeals before us.

In this scenario, it would not be appropriate for this Bench to determine the facts and circumstances pertaining to the said additions. At the same time, it would also not serve any logical purpose by keeping the matters pending at this level and therefore, it would be most appropriate that the said matters be remanded back to the file of the CIT(A)/NFAC and that the first appellate authority shall wait for the decision of the Hon’ble Juri ictional High Court in the afore-stated matters on the issue stated herein, and thereafter shall adjudicate denovo as per law while complying with the principles of natural justice. That even without going into the merits of the cases on consideration of facts that the effective issues in these matters are already sub-judice before the Hon’ble Juri ictional High Court, the same is therefore, restored to the file of the CIT(A)/NFAC, as per the afore-stated directions. Respective orders of CIT(A)/NFAC are set-aside. We order accordingly.

Before parting, it is made clear that this remanding of the matters to the file of the CIT(A)/NFAC shall not alter/amend any factual scenario pertaining to the case of the assessee. The facts and circumstances of the case and the point of law has to be decided afresh only after the decision by the Hon’ble Juri ictional High Court as per its order, which shall be the main guideline while deciding these cases by the first appellate authority.

As per the above terms, the grounds of appeal by the assessee stands allowed for statistical purposes.

In the result, all the appeals of the assessee are allowed for statistical purposes. Order pronounced in the open court on 17th March, 2026. AVDHESH KUMAR MISHRA PARTHA SARATHI CHAUDHURY (ACCOUNTANT MEMBER) (JUDICIAL MEMBER)