DCIT, CIRCLE 4(2), NEW DELHI vs. M/S BEACON HIGHER EDUCATION SERVICES PVT LTD, NEW DELHI

PER YOGESH KUMAR, U.S. JM: Both the captioned appeals are filed by the Department challenging the orders of Ld. Commissioner of Income Tax (Appeals/ National Faceless Appeal Centre (‘Ld. CIT(A)/NFAC’ for short), New Delhi dated 09/09/2024 for the Assessment Year 2013-14 and 2014- 15 respectively. 2. At the time of hearing, the Ld. Assessee's Representative submitted that the issues involved in the present Appeals are squarely covered by the order of the Tribunal for Assessment Year 2012-13 in ITA No. 1748/Del 2019 dated 14/06/2024. Further submitted that the Ld. CIT(A) has relied on the very same order of the Tribunal dated DCIT Vs. M/s Beacon Higher Education Services

14/06/2024 for Assessment Year 2012-13, therefore, there is no error in the order of the Ld. CIT(A), thus sought for dismissal of the Appeal of the Revenues.
3. The Ld. Departmental Representative by relying on the orders of the A.O., sought for dismissal of the captioned appeals.
4. We have heard both the parties and perused the material available on record. The Ld. CIT(A) while deciding the Appeals for Assessment Year 2013-14 and 2014-15, relied on the order of the Tribunal in ITA No. 1748/Del/2019 dated 14/06/2024. The Ld. Ld.
Departmental Representative has not brought anything on record to show that the said order of the Tribunal for Assessment Year 2012-13
either challenged before the Hon'ble High Court or the said order of the Tribunal has been stayed/reversed by the Hon'ble High Court.
Considering the above facts and circumstances, we find no reason to interfere with the impugned orders of the Ld. CIT(A). Accordingly, theAppeals of Department in and 5106/Del/2024 are dismissed as devoid of merits.
Order pronounced in the open court on 23rd July, 2025 (MANISH AGARWAL)
JUDICIAL MEMBER
Date:- 23.07.2025
R.N, Sr.P.S*
DCIT Vs. M/s Beacon Higher Education Services