CHHATTISGARH STATE INDUSTRIAL DEVELOPMENT CORPORATION LIMITED,RAIPUR V. DEPUTY COMMISSIONER OF INCOME TAX 1 1, RAIPUR ERSTWHILE DEPUTY COMMISSIONER OF INCOME TAX 3 1, RAIPUR, RAIPUR

CO 17/RPR/2025

AI Insights

The case involves the Chhattisgarh State Industrial Development Corporation Limited (the assessee) filing a Cross Objection against the appeal by the Deputy Commissioner of Income Tax-1(1), Raipur, concerning the reassessment order for the Assessment Year 2014-15. The primary legal issue was the legality of the reassessment order passed by the Assessing Officer (AO), which the assessee argued was void ab initio as no addition was made on the issues that formed the basis for reopening the assessment. Initially raised as a Cross Objection, this legal ground was later conceded to be improperly filed and was sought to be withdrawn and refiled under the appropriate procedural rule.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 784353 (ITAT-RAIPUR)
• Duration Of Justice: 3 month(s) 26 day(s)
• Appeal Type: Cross Objection
• Pronouncement Date: 14-11-2025
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2014-2015
• Appeal Filed On: 19-07-2025
• Laws Referred To: Income Tax Act
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: MANISHA KINNU
• Assessee Lawyers: R. B. DOSHI
• Section: 148

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: 17/RPR/2025 (arising out of ITA No. 356/RPR/2025) (िनधाŊरण वषŊ Assessment Year: 2014-15) Chhattisgarh State Industrial Development Corporation Limited, Udyog Bhavan, Ring Road No. 1, Telibandha, Raipur, C.G. v s Deputy Commissioner of Income Tax- 1(1), Raipur (Erstwhile Deputy Commissioner of Income Tax- 3(1), Raipur), Aaykar Bhawan Civil Lines, Raipur (C.G.) PAN: AABCM6288N (अपीलाथŎ/Appellant) . . (ŮȑथŎ / Respondent) िनधाŊįरती की ओर से / Assessee by : Shri R. B. Doshi, C. A. राजˢ की ओर से / Revenue by : Ms. Manisha Kinnu, CIT-DR सुनवाई की तारीख / Date of Hearing : 13.11.2025 घोषणा की तारीख / Date of Pronouncement : 14.11.2025 आदेश / O R D E R Per Arun Khodpia, AM: The captioned appeal is filed by the assessee raising Cross Objection against the appeal filed by the revenue in ITA No. 356/RPR/2025 against the order of Commissioner of Income Tax, NFAC, Delhi for the AY 2014-15. 2. The Grounds raised by the assessee in the CO are as under: 1. Without prejudice to addition deleted by Ld. CIT(A) on merits, the reassessment order passed by AO is illegal, ab initio void inasmuch as no addition was made by AO on the issues forming part of reason for reopening, on the basis of which notice u/s 148 issued. The reassessment order passed by AO is illegal and liable to be quashed. Printed from counselvise.com 2 Cross Objection No. 17/RPR/2025 (arising out of ITA No. 356/RPR/2025) DCIT-1(1), Raipur Vs. Chhattisgarh State Industrial Development Corporation Ltd. 2. The cross objector reserves the right to add, amend or alter any of the ground’/s of cross objection. 3. At the outset, it is noticed that ground no. 1 of the CO, which is extracted hereinabove was assailed to challenge an issue qua the legality of the reassessment order passed by the AO, however, such issue was not raised before the Ld. CIT(A) neither any finding was offered by the First Appellate Authority. Therefore, the ground of Cross Objection is not in accordance with the provisions of law for raising an issue which was not emerging from the impugned order. 4. On this issue, Ld. AR representing the assessee conceded that the aforesaid legal ground was wrongly raised through a cross objection, which otherwise should have been raised as an additional ground 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 response, to the aforesaid contention of the Ld. AR, no objection has been raised by the revenue, accordingly, the permission was granted to withdraw the Cross Objection No. 17/RPR/2025. Printed from counselvise.com 3 Cross Objection No. 17/RPR/2025 (arising out of ITA No. 356/RPR/2025) DCIT-1(1), Raipur Vs. Chhattisgarh State Industrial Development Corporation Ltd. 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 14/11/2025. Sd/- (PARTHA SARATHI CHAUDHURY) Sd/- (ARUN KHODPIA) Ɋाियक सद˟ / JUDICIAL MEMBER लेखा सद˟ / ACCOUNTANT MEMBER रायपुर / Raipur; िदनांक Dated 14/11/2025 Vaibhav Shrivastav, Steno 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- CSIDC Ltd. 2. ŮȑथŎ/ The Respondent- DCIT(1) (erstwhile DCIT-3(1) 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 "