AVANI FERRO ALLOYS PVT. LTD.,RAIPUR V. DEPUTY COMMISSIONER OF INCOME TAX-1(1), RAIPUR

CO 4/RPR/2025

AI Insights

Avani Ferro Alloys Pvt. Ltd. filed cross-objections against the appeals by the Revenue for the assessment years 2015-16 to 2018-19. However, the assessee's counsel argued that the orders from the CIT(Appeals)/NFAC had fully relieved them of any tax liabilities, leaving no grounds for the cross-objections. Consequently, the counsel requested the withdrawal of the cross-objections and the filing of applications under Rule 27 of the ITAT Rules, 1963, to support the CIT(Appeals) orders. The Tribunal, after hearing the parties and considering the circumstances, allowed the withdrawal of the cross-objections and permitted the filing of Rule 27 applications.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 783400 (ITAT-RAIPUR)
• Duration Of Justice: 7 month(s) 2 day(s)
• Appeal Type: Cross Objection
• Pronouncement Date: 06-11-2025
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2015-2016
• Appeal Filed On: 03-04-2025
• Laws Referred To: ITAT Rules, 1963
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SAAD KIDWAI; PRIYANKA PATEL
• Assessee Lawyers: B. SUBRAMANYAM

Judgement Text

"आयकर अपीलȣय अͬधकरण Ûयायपीठ रायपुर मɅ। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER CO Nos.04, 05, 06 & 07/RPR/2025 (Arising out of ITA Nos. 88, 89, 90 & 91/RPR/2025) Ǔनधा[रण वष[ / Assessment Years : 2015-16, 2016-17, 2017-18 & 2018-19 Avani Ferro Alloys Pvt. Ltd. 1, Akanksha G.E. Road Geeta Nagar, Raipur-492 001 (C.G.) PAN: AAFCA2298A ....… Ĥ×या¢ेपक/ Cross objector बनाम / V/s. The Deputy Commissioner of Income Tax, Circle-1(1), Raipur (C.G.) ……Ĥ×यथȸ / Respondent Assessee by : Shri B. Subramanyam, CA Revenue by : Shri Saad Kidwai, CIT-DR & Dr. Priyanka Patel, Sr. DR सुनवाई कȧ तारȣख / Date of Hearing : 06.11.2025 घोषणा कȧ तारȣख / Date of Pronouncement : 06.11.2025 Printed from counselvise.com 2 Avani Ferro Alloys Pvt. Ltd. Vs. DCIT, Circle-1(1), Raipur CO Nos. 04, 05, 06 & 07/RPR/2025 आदेश / ORDER PER BENCH: These captioned cross-objections have been preferred by the assessee against the appeals filed by the Revenue in ITA Nos. 88, 89, 90 & 91/RPR/2025 for A.Y.2015-16, 2016-17, 2017-18 and 2018-19, respectively as per the grounds of cross-objections on record. 2. The Ld. Counsel for the assessee submitted that as per the orders of the Ld. CIT(Appeals)/NFAC, they are not aggrieved in any manner so far as any tax liability is concerned and that, they have been given full relief by the First Appellate Authority. That since there stands no grievance for the assessee as per the impugned orders, hence, proper course of action is not filing cross-objections. Rather, in support of the order of the Ld. CIT(Appeals)/NFAC, applications under Rule 27 of the ITAT Rules, 1963 need have to be filed by the assessee and accordingly, such prayer is made by the Ld. Counsel for the assessee. Therefore, he submits that in these facts and circumstances, the assessee may be permitted to withdraw the captioned cross-objections and simultaneously be permitted to file applications under Rule 27 of the ITAT Rules, 1963. For the sake of completeness, the withdrawal application of the cross-objection filed by the Ld. Counsel for the assessee for A.Y.2015-16 is made part of this order as follows: Printed from counselvise.com 3 Avani Ferro Alloys Pvt. Ltd. Vs. DCIT, Circle-1(1), Raipur CO Nos. 04, 05, 06 & 07/RPR/2025 Printed from counselvise.com 4 Avani Ferro Alloys Pvt. Ltd. Vs. DCIT, Circle-1(1), Raipur CO Nos. 04, 05, 06 & 07/RPR/2025 Similarly, cross-objections filed by the assessee for A.Ys. 2016-17, 2017-18 & 2018-19 have been withdrawn vide similar withdrawal applications which are only referred to and not extracted for the sake of non-repetition and brevity. Printed from counselvise.com 5 Avani Ferro Alloys Pvt. Ltd. Vs. DCIT, Circle-1(1), Raipur CO Nos. 04, 05, 06 & 07/RPR/2025 3. The Ld. CIT-DR/Sr. DR did not raise any objection, if such cross- objections are withdrawn by the assessee. 4. Having heard the submissions of the parties and considering the facts and circumstances, it is observed that since there stands no grievance for the assessee and full relief has been granted to the assessee as per the orders of the First Appellate Authority, hence, cross-objections filed by the assessee are not maintainable. The proper course of action as rightly pointed out by the Ld. Counsel for the assessee is that they need to file applications under Rule 27 of the ITAT Rules, 1963 and such permission is accorded to the assessee. The assessee is allowed to withdraw their cross objections as per withdrawal applications even dated 06.11.2025. With these observations captioned cross-objections filed by the assessee are dismissed as withdrawn. 5. In the result, all the cross-objections filed by the assessee for the respective assessment years are dismissed as withdrawn. Order pronounced in the open court on 06th November, 2025. Sd/- Sd/- ARUN KHODPIA PARTHA SARATHI CHAUDHURY (ACCOUNTANT MEMBER) (JUDICIAL MEMBER) रायपुर/ RAIPUR ; Ǒदनांक / Dated : 06th November, 2025. SB, Sr. PS आदेश कȧ ĤǓतͧलͪप अĒेͪषत / Copy of the Order forwarded to : Printed from counselvise.com 6 Avani Ferro Alloys Pvt. Ltd. Vs. DCIT, Circle-1(1), Raipur CO Nos. 04, 05, 06 & 07/RPR/2025 1. अपीलाथȸ /The Appellant. 2. Ĥ×यथȸ /The Respondent. 3. The CIT(Appeals)-1, Raipur (C.G.) 4. ͪवभागीय ĤǓतǓनͬध, आयकर अपीलȣय अͬधकरण, रायपुर बɅच, रायपुर / DR, ITAT, Raipur Bench, Raipur. 5. गाड[ फ़ाइल / Guard File. आदेशानुसार / BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलȣय अͬधकरण, रायपुर / ITAT, Raipur. Printed from counselvise.com "