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Facts
The Department has filed appeals challenging the orders of the CIT(A) for Assessment Years 2013-14 and 2014-15. The Assessee's Representative argued that the issues are covered by a previous Tribunal order for Assessment Year 2012-13.
Held
The Tribunal noted that the CIT(A) relied on a prior Tribunal order, and the Department did not provide evidence that this order was challenged or stayed by the High Court. Therefore, the Tribunal found no reason to interfere with the CIT(A)'s orders.
Key Issues
Whether the CIT(A)'s order, which relied on a previous Tribunal order, is sustainable when the Department has not demonstrated any challenge or stay against the said previous order.
Sections Cited
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Income Tax Appellate Tribunal, DELHI
ORDER 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.
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 2019 dated 14/06/2024. Further submitted that the Ld. CIT(A) has relied on the very same order of the Tribunal dated 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.
The Ld. Departmental Representative by relying on the orders of the A.O., sought for dismissal of the captioned appeals.
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 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, 5106/Del/2024 are dismissed as devoid of merits.