SHRI NAVDURGA NAGARI SAHAKARI PAT SANSTHA MARYADIT,WARDHA vs. INCOME TAX OFFICER WARD-2, WARDHA

ITA 176/NAG/2025Status: DisposedITAT Nagpur27 May 2025AY 2017-182 pages

AI SummaryN/A

What did the Tribunal hold?

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.

What were the 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.

What were the 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).

Which sections of the Income-tax Act were involved?

Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, NAGPUR BENCH, NAGPUR

Before: SHRI V. DURGA RAO

For Appellant: Shri Suren Duragkar

For Respondent: Shri Surjit Kumar Saha

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

Recent GST High Court judgments

Search GST case law →