SOUTH EASTERN COALFIELDS LIMITED,BILASPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, (TDS), RAIPUR

PDF

ITA 620/RPR/2025Status: DisposedITAT Raipur17 March 2026AY 2019-20Bench: SHRI PARTHA SARATHI CHAUDHURY (Judicial Member), SHRI AVDHESH KUMAR MISHRA (Accountant Member)18 pages

AI SummaryRemanded

Facts

The assessee filed appeals against the orders of the Ld. CIT(Appeals)/NFAC for assessment years 2018-19 & 2019-20. It was submitted that various appeals by both the assessee and Revenue concerning the issues at hand, spanning multiple assessment years, are already pending for adjudication before the Jurisdictional High Court. These pending cases involve substantive issues of both law and fact, rendering the matters sub-judice before the High Court.

Held

Given that the issues are sub-judice before the Jurisdictional High Court, the Tribunal found it inappropriate to intervene or adjudicate. Therefore, the Tribunal decided to remand all appeals back to the file of the CIT(A)/NFAC. The first appellate authority is instructed to await the High Court's decision, which will serve as the primary guideline, and then adjudicate the matters de novo, in accordance with the principles of natural justice.

Key Issues

Whether the Income Tax Appellate Tribunal should adjudicate appeals on merits when the core legal and factual issues are already pending before the Jurisdictional High Court. The appeals concern various disallowances and additions made by lower authorities related to pension funds, interest, depreciation, community development, environmental expenses, and more.

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: