NYRA TRUST,NAGPUR, MAHARASHTRA vs. ITO WARD-1, EXEMP, NAGPUR

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ITA 480/NAG/2024Status: DisposedITAT Nagpur25 June 2025AY 2023-24Bench: SHRI NARENDER KUMAR CHOUDHRY (Judicial Member)1 pages
AI SummaryAllowed

What did the Tribunal hold?

Considering the facts and circumstances, and that the assessee had initiated an efficacious remedy, the case was remanded to the JAO for appropriate action on the rectification application. The appeal was allowed for statistical purposes.

What were the facts?

The assessee preferred an appeal against an order passed by the Ld. ADDL/JCIT(A)-1. The assessee had filed a rectification request on 20/06/2025, which was pending adjudication. The assessee also showed that in the previous year, their return was accepted.

What were the issues?

Whether the appeal should be allowed for statistical purposes based on a pending rectification request.

Which sections of the Income-tax Act were involved?

Section 250,Section 143(1)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, NAGPUR “SMC” BENCH : NAGPUR

Before: SHRI NARENDER KUMAR CHOUDHRY

Hearing: 25.06.2025Pronounced: 25.06.2025

This appeal has been preferred by the assessee against the order dated 05/07/2024 impugned herein passed by the Ld. ADDL/ JCIT(A)–1, Vadodara [in short, “Ld.Commissioner”] u/sec. 250 of the Income Tax Act, 1961 (for short, “the Act”) for the Assessment Year (for short, “AY”) 2023-24.

2.

The assessee drew the attention of this Court to the rectification request dated 20/06/2025 for correction (offline), which 2 ITA.No. 480/NAG/2024 is pending for adjudication. The assessee has also demonstrated that in the previous year, the return filed by the assessee was accepted as it is, vide intimation dated 20/02/2023 u/sec. 143(1) of the Act for A.Y. 2022-23. Therefore, the assessee has prayed that the case may be remanded to the file of Jurisdictional Assessing Officer (for short, “JAO") with direction to decide such rectification application.

3.

Considering the peculiar facts and circumstances of the case mentioned above, as the assessee has already initiated efficacious remedy, thus, this case is remanded to the file of the JAO with direction for taking appropriate action on the rectification application dated 20/06/2025 filed by the assessee. Thus, the appeal of the assessee is allowed for statistical purposes.

4.

In the result, appeal of the Assessee is allowed for statistical purposes. Order pronounced in the open Court on 25.06.2025.

/- Sd/- (Narender Kumar Choudhry) Judicial Member Vr/–

3 ITA.No. 480/NAG/2024 Copy to

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