OM PRAKASH PANDEY,DHANBAD V. PCIT, DHANBAD

ITA 1/RAN/2024

AI Insights

The case involves an appeal by Om Prakash Pandey against an order passed under section 263 of the Income Tax Act by the PCIT, Dhanbad, for the assessment year 2016-17. The appeal was heard by the Income Tax Appellate Tribunal, Ranchi Bench. During the proceedings, it was revealed that the assessee had filed a writ petition challenging the section 263 order, which was not numbered. The Tribunal, considering the existence of the writ petition, decided that it did not have the jurisdiction to proceed with the appeal and thus dismissed it.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 633549 (ITAT-RANCHI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-06-2025
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2016-2017
• Laws Referred To: Income Tax Act
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: RINKU SINGH
• Assessee Lawyers: SHRIRAKESH KUMAR KAPARDAR

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL, BEFORES/ AND RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER Om Prakash Pandey, Nerar Zila Schol, New Bishunpur, P.O.B. Polytechnic District Dhanbad PAN/GIR No. (Appellant Per Bench This is an appeal filed by the assessee against the order u/s.263 passed by the ld Pr. CT, Dhanbad 263/100000608485/2023 dated 26.12.2023 IN THE INCOME TAX APPELLATE TRIBUNAL, RANCHI BENCH, RANCHI S/SHRI GEORGE MATHAN, JUDICIAL AND RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER ITA No.01/RAN/2024 Assessment Year: 2016-17 Om Prakash Pandey, Nerar Zila Schol, New Bishunpur, P.O.B. Polytechnic District Vs. PCIT, Dhanbad .AHXPP 5895 J (Appellant) .. ( Respondent Assessee by : Shri Rakesh Kumar Kapardar, Revenue by :Smt. Rinku Singh, CIT DR Date of Hearing : 09/06/ Date of Pronouncement : 09/06/ O R D E R This is an appeal filed by the assessee against the order u/s.263 passed by the ld Pr. CT, Dhanbad in Appeal No.PCIT, 263/100000608485/2023 dated 26.12.2023 for the assessment year P a g e 1 | 3 IN THE INCOME TAX APPELLATE TRIBUNAL, , JUDICIAL MEMBER AND RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER PCIT, Dhanbad Respondent) Rakesh Kumar Kapardar, CIT DR /2025 /2025 This is an appeal filed by the assessee against the order u/s.263 passed by in Appeal No.PCIT, Dhanbad/Revision- for the assessment year 2016-17. ITA No.01/Ran/2024 Assessment Year : 2016-17 P a g e 2 | 3 2. Smt. Rinku Singh, Ld CIT DR appeared for the revenue and ShriRajkesh Kumar Kapardar,,ld AR appeared for the assessee. 3. When the matter came up for hearing, it was submitted by ld AR that the assessee has filed a writ petition against the consequential order. It was then requested to ld AR to tell the Bench as to why he has filed writ petition against the consequential order. It is also submitted by ld AR that the assessee has not challenged the order u/s.263 before the Hon’ble Jurisdictional High Court in writ petition. At this point, ld AR was requested to provide the Bench a copy of the writ petition. Ld AR has placed before us the copy allegedly to have been filed the same is not shown to be numbered, A perusal of thewrit petition shows that in the writ petition, the petitioner has sought to quash the order u/s.263 of the Act passed by the Respondent No.3, who is the Pr. CIT, Dhanbad. As the assessee had admittedly filed the writ petition though the same remains un- numbered and as in the said writ petition, the assessee has challenged the order u/s.263 of the Act passed by the Pr. CIT, Dhanbad, the Tribunal, which is a sub- ordinate Court has no more jurisdiction to adjudicate on the order passed u/s.263. Consequently, the appeal filed by the assessee stands dismissed. 4. In the result, appeal of the assessee stands dismissed. Order dictated and pronounced in the open court on 9/06/2025. Sd/- Sd/- (RATNESH NANDAN SAHAY) (GEORGE MATHAN) ACCOUNTANT MEMBER JUDICIAL MEMBER ITA No.01/Ran/2024 Assessment Year : 2016-17 P a g e 3 | 3 Ranchi; Dated 09/06/2025 B.K.Parida, SPS (OS) Copy of the Order forwarded to : By order Sr.Pvt.secretary ITAT, Ranchi 1. The Appellant : Om Prakash Pandey, Nerar Zila School, New Bishunpur, P.O.B. Polytechnic District Dhanbad 2. The Respondent PCIT, Dhanbad 3. The CIT(A)- 4. Pr.CIT, 5. DR, ITAT, 6. Guard file. //True Copy// "