BHUWALKA PIPES PRIVATE LIMITED ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-2(1)(1), BANGALORE

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ITA 1739/BANG/2025Status: DisposedITAT Bangalore06 January 2026AY 2011-12Bench: SHRI WASEEM AHMED (Accountant Member), SHRI KESHAV DUBEY (Judicial Member)1 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal noted that judicial discipline requires following the decisions of higher authorities. Therefore, the Tribunal directed the CIT(A)/NFAC to pass an order in accordance with the directions of the Hon'ble High Court of Karnataka in ITA No.162 of 2020 and decide in accordance with law.

What were the facts?

The assessee filed an appeal against the order of the CIT(A)/NFAC for AY 2011-12, which dismissed the appeal without condoning the delay. The assessee claimed that the High Court's directions in a previous case (ITA No. 162 of 2020) were not considered due to genuine inadvertence. The Revenue had no objection to the matter being remanded.

What were the issues?

Whether the CIT(A)/NFAC erred in dismissing the appeal without condoning the delay and without considering the directions of the High Court in a previous case involving the same assessee and assessment year.

Which sections of the Income-tax Act were involved?

Section 250,Section 143(3),Section 154,Section 246A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “A’’ BENCH: BANGALORE

Before: SHRI WASEEM AHMED & SHRI KESHAV DUBEY

For Appellant: Mr. Joseph Varghese, A.R
Hearing: 06.01.2026Pronounced: 06.01.2026

PER KESHAV DUBEY, JUDICIAL MEMBER:

1.

This appeal at the instance of the assessee is directed against the order of the ld. CIT(A)/NFAC dated 10.1.2025 vide DIN & Order No. ITBA/NFAC/S/250/2024-25/1072078366(1) passed for the assessment year 2011-12 u/s 250 of the Income Tax Act, 1961 (in short “the Act”).

2.

The assessee has raised the following grounds of appeal:

M/s. Bhuwalka Pipes Pvt. Ltd., Bengaluru Page 3 of 5 3. The only contention in this case raised before us is that the ld. CIT(A)/NFAC had passed the appellate order on 10.1.2025 dismissing the appeal of the assessee by not condoning the delay in filing the appeal without considering the direction by the Hon’ble High Court of Karnataka in assessee’s own case for the same assessment year 2011-12 in IT Appeal No.162 of 2020 dated 6.3.2023.

4.

Before us, the ld. A.R. of the assessee vehemently submitted that the assessee subsequent to the final order passed by the Hon’ble High Court in of 2020 dated 6.3.2023 approached the jurisdictional assessing officer intimating about the direction of Hon’ble High Court. The AO suggested the assessee to file a letter to the ld. Addl. CIT, Range-1(1) intimating about the said final order passed by the Hon’ble High Court. In view of the same, the assessee filed a letter dated 6.10.2023 before the ld. Addl. CIT, Range -1(1) intimating about the final order passed by the Hon’ble High Court. [Placed at pages 29-36 of the PB-1] 4.1 The ld. A.R. of the assessee further submitted that the order of the Hon’ble High Court of Karnataka dated 6.3.2023 in of 2020 was not brought to the notice of ld. CIT(A)/NFAC due to genuine inadvertence. In fact, the assessee had approached the Circle office and was informed to provide the circle office with the copy of the judgement. However, it appears that the same was not communicated by the circle office. Having submitted a copy to the circle office, the assessee genuinely believed that very responsibility to intimate the department of the judgement dated 6.3.2023 was discharged. Lastly, the ld. A.R. submitted that the issue in dispute may be restored to the file of ld. CIT(A)/NFAC to adhere to the direction given by the Hon’ble High Court in dated 06/03/2023.

5.

The ld. D.R. on the other hand, has no objection whatsoever if the mater is remanded back to the file of ld. CIT(A)/NFAC with a direction to follow the directions as given by the Hon’ble High Court.

6. We have heard the rival submissions and perused the materials available on record. On going through the order of Hon’ble High Court in the case of assessee for the A.Y 2011-12 in of 2020, dated 6.3.2023, we take a note of the fact that Hon’ble High Court had categorically observed that since the appeal on main assessment order is pending before the ld. CIT(A)/NFAC for consideration and accordingly directed the ld. CIT(A)/NFAC to consider the documents upon which the assessee relied while disposing of the appeal, wholly uninfluenced by the order passed by the ITAT. The relevant observations of the Hon’ble High Court are reproduced below for ease of reference: - “5. Shri Sanmathi submitted that the orders of the AO, CIT(A) and ITAT have arisen out of the assessee’s application filed under section 154 of the Act. The assessee’s appeal on the main assessment order is pending consideration before the CIT(A). Therefore, the issue can be considered on merits by the CIT(A). Hence, this appeal does not merit any consideration. Accordingly, he prayed for dismissal of the appeal.

6.

Ms. Lakshmi Menon did not dispute the facts stated by Shri Sanmathi and submitted that assessee would be satisfied if CIT(A) is directed to consider the appeal on merits by considering the agreements placed before the Assessing Authority and other supporting evidence. The said submission is just and fair.

7. Since the appeal on main assessment order is pending before the CIT(A) for consideration, in our opinion, ends of justice would be met by directing CIT(A) to consider the documents upon which the assessee relies, while disposing of the appeal, wholly uninfluenced by the orders passed by the ITAT. Ordered accordingly.”

6.1 We are of the considered opinion that judicial discipline requires that the decision of the higher authority should be followed meticulously and accordingly we direct the ld. CIT(A)/NFAC to pass M/s. Bhuwalka Pipes Pvt. Ltd., Bengaluru Page 5 of 5 an order in accordance with the direction of the Hon’ble High Court of Karnataka in of 2020 dated 6.3.2023 and decide in accordance with law. It is ordered accordingly.

7.

In the result, appeal filed by the assessee is partly allowed for statistical purposes.

Order pronounced in the open court on 6th Jan, 2026

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