TRILOKI NATH MISHRA, RAIGARH,RAIGARH V. INCOME TAX OFFICER, WARD-2, RAIGARH, RAIGARH

ITA 185/RPR/2025

AI Insights

The case involves an appeal by Triloki Nath Mishra against the order of the CIT (Appeals), NFAC, Delhi, dated 14.12.2023 for the assessment year 2014-15. Initially, the assessee had filed an appeal which was later withdrawn in favor of pursuing a rectification application under section 154 of the Income Tax Act, 1961. However, upon the advice of his counsel, the assessee refiled the appeal which was previously withdrawn. The appeal was found to be infructuous as the rectification application was still pending and the appeal did not meet the legal requirements to proceed.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 711970 (ITAT-RAIPUR)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-07-2025
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Assessment Year: 2014-2015
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: PRIYANKA PATEL
• Assessee Lawyers: S.R RAO
• Keywords: Condonation of delay
• Section: 154

Judgement Text

"आयकर अपीलȣय अͬधकरण Ûयायपीठ “एक-सदèय” मामला रायपुर मɅ IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH “SMC”, RAIPUR Įी पाथ[ सारथी चौधरȣ, ÛयाǓयक सदèय क े सम¢ BEFORE SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER आयकर अपील सं./ITA No.185/RPR/2025 Ǔनधा[रण वष[ /Assessment Year : 2014-15 Triloki Nath Mishra House No.34, Bar Chowk, Chotiguda, Raikera, Raigarh-496 111 (C.G.) PAN: AOVPM4665G .......अपीलाथȸ / Appellant बनाम / V/s. The Income Tax Officer, Ward-2, Raigarh (C.G.) ……Ĥ×यथȸ / Respondent Assessee by : Shri S.R Rao, Advocate Revenue by : Dr. Priyanka Patel, Sr. DR सुनवाई कȧ तारȣख / Date of Hearing : 22.07.2025 घोषणा कȧ तारȣख / Date of Pronouncement : 22.07.2025 Printed from counselvise.com 2 Triloki Nath Mishra Vs. ITO, Ward-2, Raigarh (C.G.) ITA No.185/RPR/2025 आदेश / ORDER PER PARTHA SARATHI CHAUDHURY, JM The captioned appeal preferred by the assessee emanates from the order of the Ld.CIT(Appeals)/NFAC, Delhi dated 14.12.2023 for the assessment year 2014-15 as per the grounds of appeal on record. 2. On perusal of the records, it is noted that in the first found of appeal when the matter was pending before this Bench, simultaneously they had filed an application u/s. 154 of the Income Tax Act, 1961 ( for short ‘the Act’) for rectification. Thereafter, the Ld. Counsel had withdrawn the appeal from the Tribunal pursuing rectification u/s. 154 of the Act. Subsequently, the advising counsel at the relevant point of time was of the opinion that even when the petition u/s. 154 of the Act would be pending, an appeal before the Tribunal was still maintainable and at the behest of such advice from the then Counsel the assessee had again refiled the appeal which was already withdrawn earlier. The same facts as submitted by the Ld. Counsel are stated at Para 6, 7 & 8 of the affidavit. For the sake of completeness, the same are extracted as follows: “6. That when my consultant was filing my income tax return for assessment year 2024-25 in July 2024, he came to know that the appeal had already been decided ex-parte by the ld. CIT (Appeals), NFAC without deciding the grounds of appeal as required u/s.250(6) of the Act and immediately thereafter I filed appeal through online mode on 03/08/2024 before the Honble Income-tax Appellate Tribunal in ITA No. 355/RPR/ Printed from counselvise.com 3 Triloki Nath Mishra Vs. ITO, Ward-2, Raigarh (C.G.) ITA No.185/RPR/2025 2024 along with application for condonation of delay of 173 days. 7. That however on being so advised, I have also filed rectification application u/s.154 of the Act on 08/10/2024 before the Id. CIT(Appeals), NFAC against the order u/s.250 of the Act on the ground that the grounds of appeal raised were not adjudicated as per provisions of section 250(6) of the Act and thereafter withdrawn the appeal filed before the Hon'ble Tribunal. 8. That the rectification application is pending before Ld. CIT (Appeals), NFAC till date and it is not known whether it will be decided. Therefore, under such circumstances, I am filing the present appeal within the shortest time possible.” 3. The Ld. Sr. DR also conceded the facts as submitted by the Ld. Counsel for assessee and agreed that the present appeal does not have any legal validity to stand hence infructuous. 4. Having heard the parties herein, this appeal filed by the assessee is dismissed as infructuous. 5. In the result, appeal of the assessee is dismissed. Order pronounced in open court on 22nd day of July, 2025. Sd/- (PARTHA SARATHI CHAUDHURY) ÛयाǓयक सदèय/JUDICIAL MEMBER रायपुर / Raipur; Ǒदनांक / Dated : 22nd July, 2025. SB, Sr. PS आदेश कȧ ĤǓतͧलͪप अĒेͪषत / Copy of the Order forwarded to : 1. अपीलाथȸ / The Appellant. 2. Ĥ×यथȸ / The Respondent. 3. The Pr. CIT-1, Raipur (C.G.) Printed from counselvise.com 4 Triloki Nath Mishra Vs. ITO, Ward-2, Raigarh (C.G.) ITA No.185/RPR/2025 4. ͪवभागीय ĤǓतǓनͬध, आयकर अपीलȣय अͬधकरण, “एक-सदèय” बɅच, रायपुर / DR, ITAT, “SMC” 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 "