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Facts
The assessee preferred appeals against the orders of the CIT(A)/NFAC for assessment years 2018-19 and 2019-20. A significant number of related appeals by both the assessee and the Revenue were pending before the Hon'ble Jurisdictional High Court.
Held
The Tribunal held that since the substantive issues in law and facts were sub-judice before the Hon'ble Jurisdictional High Court, it was not appropriate for the Tribunal to adjudicate the matter. The appeals were remanded back to the CIT(A)/NFAC to await the High Court's decision.
Key Issues
Whether the Tribunal can adjudicate on issues that are sub-judice before the Hon'ble Jurisdictional High Court.
Sections Cited
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Income Tax Appellate Tribunal, RAIPUR BENCH, RAIPUR
Before: SHRI PARTHA SARATHI CHAUDHURY & SHRI AVDHESH KUMAR MISHRA
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:
1. Status of appeals filed before the Hon’ble Court by SECL against order passed by the Hon’ble Raipur ITAT dated 23 December, 2024 S. No. A.Y & Arising from Hon’ble ITAT Appeal No. Hon’ble High Court Appeal No. along with status. 1. 2002-03 (Filed)
TAXC No.117 of 2025 2. 2003-04 (Filed)
TAXC No.120 of 2025 3. 2021-22 (Filed)
TAXC No.130 of 2026 Status of appeals filed before the Hon’ble Court by SECL against order passed by the Hon’ble Raipur ITAT dated 11 January, 2024 S. No. A.Y & Arising from Hon’ble ITAT Appeal No. Hon’ble High Court Appeal No. along with status. 1. 2017-18 (Filed)
TAXC No.141 of 2024 2. 2017-18 (Filed) TAXC No.142 of 2024 3. 2018-19 (Filed) ITA No.58/RPR/2023 TAXC No.143 of 2024
4 South Eastern Coalfields Limited Vs. ITO (TDS), Bilaspur (C.G.) 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 S. No. A.Y & Arising from Hon’ble ITAT Appeal No. Hon’ble High Court Appeal No. along with status. 1. 2009-10 (Filed)
TAXC No.75 of 2024 2. 2009-10 (Filed)
TAXC No.77 of 2024 3. 2010-11 (Filed)
TAXC No.59 of 2024 4. 2010-11 (Filed) TAXC No.61 of 2024 5. 2010-11 (Filed) ITA No.162/RPR/2017 TAXC No.78 of 2024 6. 2011-12 (Filed) ITA No.115/RPR/2015 TAXC No.80 of 2024 7. 2011-12 (Filed) ITA No.103/RPR/2015 TAXC No.82 of 2024 8. 2012-13 (Filed) ITA No.102/RPR/2017 TAXC No.55 of 2024 9. 2012-13 (Filed) ITA No.98/RPR/2017 TAXC No.58 of 2024 10. 2013-14 (Filed) ITA No.103/RPR/2017 TAXC No.81 of 2024 11. 2013-14 (Filed) ITA No.99/RPR/2017 TAXC No.83 of 2024 12. 2014-15 (Filed) ITA No.204/RPR/2017 TAXC No.57 of 2024 13. 2014-15 (Filed) ITA No.188/RPR/2017 TAXC No. 65 of 2024
5 South Eastern Coalfields Limited Vs. ITO (TDS), Bilaspur (C.G.) to 621/RPR/2025 TAXC No.56 of 2024 15. 2015-16 (Filed)
TAXC No.64 of 2024 16. 2016-17 (Filed)
TAXC No.60 of 2024 17. 2016-17 (Filed)
TAXC No.74 of 2024 Status of appeals filed before the Hon’ble Court by SECL against order passed by the Hon’ble Raipur ITAT dated 29 July, 2021 S. No. A.Y & Arising from Hon’ble ITAT Appeal No. Hon’ble High Court Appeal No. along with status. 1. 2006-07 (Admitted) (TAXC No.50 of 2022) 2. 2006-07 (Admitted) ITA No.380/RPR/2014 (TAXC No.58 of 2022) 3. 2007-08 (Admitted) ITA No.381/RPR/2014 TAXC No.31 of 2022 4. 2007-08 Admitted ITA No.400/RPR/2014 (TAXC No.42 of 2022) 5. 2008-09 Admitted ITA No.161/RPR/2017 (TAXC No.34 of 2022) Status of appeals filed before the Hon’ble Court by SECL against order passed by the Hon’ble Raipur ITAT dated 06 November, 2019 S. No. A.Y Hon’ble High Court Appeal No. along with status. 1. 2008-09 (Admitted) (TAXC/06/2020)
6 South Eastern Coalfields Limited Vs. ITO (TDS), Bilaspur (C.G.) to 621/RPR/2025
7 South Eastern Coalfields Limited Vs. ITO (TDS), Bilaspur (C.G.) to 621/RPR/2025
8 South Eastern Coalfields Limited Vs. ITO (TDS), Bilaspur (C.G.) to 621/RPR/2025
9 South Eastern Coalfields Limited Vs. ITO (TDS), Bilaspur (C.G.) to 621/RPR/2025
10 South Eastern Coalfields Limited Vs. ITO (TDS), Bilaspur (C.G.) to 621/RPR/2025
11 South Eastern Coalfields Limited Vs. ITO (TDS), Bilaspur (C.G.) to 621/RPR/2025
12 South Eastern Coalfields Limited Vs. ITO (TDS), Bilaspur (C.G.) to 621/RPR/2025
13 South Eastern Coalfields Limited Vs. ITO (TDS), Bilaspur (C.G.) to 621/RPR/2025
14 South Eastern Coalfields Limited Vs. ITO (TDS), Bilaspur (C.G.) to 621/RPR/2025
15 South Eastern Coalfields Limited Vs. ITO (TDS), Bilaspur (C.G.) to 621/RPR/2025
16 South Eastern Coalfields Limited Vs. ITO (TDS), Bilaspur (C.G.) to 621/RPR/2025
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 Jurisdictional High Court. That in terms of judicial discipline also, since the matters are sub-judice before the Hon’ble Jurisdictional 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 Jurisdictional 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 Jurisdictional 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 Jurisdictional High
17 South Eastern Coalfields Limited Vs. ITO (TDS), Bilaspur (C.G.) to 621/RPR/2025 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 Jurisdictional 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.