SHRI NAVDURGA NAGARI SAHAKARI PAT SANSTHA MARYADIT,WARDHA vs. INCOME TAX OFFICER WARD-2, WARDHA
Facts
The assessee appealed against a CIT(A) order from 20/12/2025, for AY 2017-18, specifically concerning an order giving effect to a previous CIT(A) order dated 14/01/2025 that allowed the assessee's appeal. The tribunal observed that the assessee's grievance was concerning the implementation of the CIT(A)'s own order.
Held
The Tribunal held that the assessee had incorrectly approached the Tribunal instead of first seeking recourse from the CIT(A) regarding the order giving effect to its own decision. It stated that the assessee cannot bypass the established protocol. Therefore, the appeal was dismissed as being filed in the wrong forum.
Key Issues
The key issue was whether the assessee's appeal, challenging an order giving effect to a previous CIT(A) order, was properly filed before the Tribunal or should have been first taken up with the CIT(A).
Sections Cited
Section 250 of the Income Tax Act, 1961
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Income Tax Appellate Tribunal, NAGPUR BENCH, NAGPUR
Before: SHRI V. DURGA RAO
Aforesaid appeal by the assessee challenging the impugned order dated 20/12/2025, passed by the learned Commissioner of Income Tax (Appeals)–1, Noida, [“learned CIT(A)”], for the assessment year 2017–18.
On a perusal of the material available on record, it appears that the grievance of the assessee is with reference to the order giving effect to the order dated 14/01/2025, which was passed by the learned CIT(A) under section 250 of the Income Tax Act, 1961 ("the Act") allowing the assessee’s appeal. Since the assessee’s grievance is with regard to giving effect of the order dated 14/01/2025, the assessee ought to have approached the learned
2 Shri Navdurga Nagari Sahakari Pat Sanstha Maryadit ITA no.176/Nag./2025
CIT(A), instead of approaching the Tribunal. The assessee cannot jump the protocol, and hence chosen the wrong path by way of approaching the Tribunal instead of approaching the learned CIT(A), who passed the order dated 14/01/2025, allowing assessee’s appeal. Since there is no alternative but to dismiss the present appeal by the assessee, I order accordingly.
In the result, assessee’s appeal is dismissed in limine. Order pronounced in the open Court on 27/05/2025
Sd/- V. DURGA RAO JUDICIAL MEMBER NAGPUR, DATED: 27/05/2025 Copy of the order forwarded to: (1) The Assessee; (2) The Revenue; (3) The PCIT / CIT (Judicial); (4) The DR, ITAT, Nagpur; and (5) Guard file. True Copy By Order Pradeep J. Chowdhury Sr. Private Secretary Sr. Private Secretary ITAT, Nagpur