AMAN AGRAWAL, SAKTI,SAKTI V. ACIT CENTRAL BILASPUR, BILASPUR

CO 21/RPR/2025

AI Insights

The case involves Aman Agrawal, the appellant, who filed a Cross Objection against the appeal by the revenue in ITA No. 521/RPR/2025, related to the assessment year 2018-19. The Cross Objection was initially filed to support the order of the Commissioner of Income Tax (Appeals) and to challenge the legality and validity of the assessment order passed under sections 153A and 153D of the Income Tax Act, 1961. However, these issues were not addressed by the First Appellate Authority, leading to the legal grounds being considered improperly raised through a Cross Objection instead of as additional grounds under Rule 27. Consequently, the assessee conceded to the misfiling and sought permission to withdraw the Cross Objection.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 787721 (ITAT-RAIPUR)
• Duration Of Justice: 1 month(s) 25 day(s)
• Appeal Type: Cross Objection
• Pronouncement Date: 18-11-2025
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2018-2019
• Appeal Filed On: 23-09-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: RAM TIWARI
• Assessee Lawyers: DINESH KUMAR AGRAWAL
• Section: 153A

Judgement Text

"आयकर अपीलीय अिधकरण, रायपुर Ɋायपीठ, रायपुर IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH, RAIPUR Įी पाथ[ सारथी चौधरȣ, Ɋाियक सद˟ एवं ŵी अŜण खोड़िपया, लेखा सद˟ क े समƗ । BEFORE SHRI PARTHA SARATHI CHAUDHURY, JM & SHRI ARUN KHODPIA, AM CROSS OBJECTION No: 21/RPR/2025 (in ITA No. 521/RPR/2025) (िनधाŊरण वषŊ Assessment Year: 2018-19) Aman Agrawal, Marwari Mohalla, Sakti Janjgir Champa, Sakti-495689, C.G. v s ACIT, Central, Sri Ram Plaza, Bilaspur-495001, C.G. PAN: BKOPA1958G (अपीलाथŎ/Appellant) . . (ŮȑथŎ / Respondent) िनधाŊįरती की ओर से / Assessee by : Shri Dinesh Kumar Agrawal, CA and Namrata Kayarwar, CA राजˢ की ओर से / Revenue by : Shri Ram Tiwari, CIT-DR सुनवाई की तारीख / Date of Hearing : 18.11.2025 घोषणा की तारीख / Date of Pronouncement : 18.11.2025 आदेश / O R D E R Per Arun Khodpia, AM: The captioned Cross Objection is filed by the assessee against the appeal filed by the revenue in ITA No. 521/RPR/2025, emerging from the order of Commissioner of Income Tax, Raipur 3 u/s 253 of the Income Tax Act, 1961, for the AY 2018-19. 2. The Grounds raised by the assessee in the CO are as under: Printed from counselvise.com 2 Cross Objection No. 21/RPR/2025 (in ITA No. 521/RPR/2025) Aman Agrawal Vs ACIT, Central Bilaspur Printed from counselvise.com 3 Cross Objection No. 21/RPR/2025 (in ITA No. 521/RPR/2025) Aman Agrawal Vs ACIT, Central Bilaspur 3. At the outset, it is noticed that as per the grounds of the CO, which are extracted hereinabove, the CO was filed to support the order of Ld. CIT(A) and also to assail the issues qua the legality and validity of the assessment order passed by the AO u/s 153A of the Act and the approval granted u/s 153D of the Act, however, such issues were never raised before the Ld. CIT(A) neither any finding was offered by the First Appellate Authority. Therefore, such grounds of Cross Objection are not in accordance with the provisions of law for raising the issues which were not emerging from the impugned appellate order. 4. On the aforesaid aspect, Ld. AR representing the assessee conceded that the aforesaid legal grounds are wrongly raised through a cross objection, which otherwise should have been raised as additional grounds under Rule 27 of the ITAT Rule, 1963, therefore, the liberty may be granted to raise this issue under Rule 27 and the assessee wish to withdraw the Cross Objection inadvertently filed. 5. In rebuttal to the aforesaid contention of the Ld. AR, no objection has been raised by the revenue, accordingly, the permission has been granted to withdraw the Cross Objection No. 21/RPR/2025 and the liberty to submit application under Rule 27 of the ITAT, Rules. Printed from counselvise.com 4 Cross Objection No. 21/RPR/2025 (in ITA No. 521/RPR/2025) Aman Agrawal Vs ACIT, Central Bilaspur 6. In terms of aforesaid observations, the Cross Objection filed by the assessee has been dismissed as withdrawn. Order pronounced in the open court on 18/11/2025. Sd/- (PARTHA SARATHI CHAUDHURY) Sd/- (ARUN KHODPIA) Ɋाियक सद˟ / JUDICIAL MEMBER लेखा सद˟ / ACCOUNTANT MEMBER रायपुर / Raipur; िदनांक Dated 18/11/2025 Vaibhav Shrivastav, Stenographer आदेशकी Ůितिलिप अŤेिषत / Copy of the Order forwarded to : आदेशानुसार/ BY ORDER, (Senior Private Secretary) आयकर अपीलीय अिधकरण, रायपुर / ITAT, Raipur 1. अपीलाथŎ/ The Appellant-Aman Agrawal 2. ŮȑथŎ/ The Respondent- ACIT, Central, Bilaspur 3. The Pr. CIT, Raipur (C.G.) 4. िवभागीय Ůितिनिध, आयकर अपीलीय अिधकरण, रायपुर/ DR, ITAT, Raipur 5. गाडŊ फाईल / Guard file. // सȑािपत Ůित True copy // Printed from counselvise.com "