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

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

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