SRIRAM KRISHNAN,DELHI vs. AC, VIKAS BHAWAN, IP ESTATE
Income Tax Appellate Tribunal, DELHI BENCH ‘SMC’, NEW DELHI
Before: Sh. Satbeer Singh Godara
These assessee’s twin appeals
ITA
Nos.
3111
&
3112/Del/2025, for Assessment Years 2018-19 and 2019-20, arise against the CIT(A)-43,
Delhi’s
DIN
&
order
No.
ITBA/APL/S/250/2024-25/1067887647(1)
&
1067888523(1) dated 22.08.2024, in proceedings u/s 154 of the Income Tax
Act, 1961 (in short “the Act”), respectively.
Heard both the parties at length. Case files perused.
It emerges at the outset during the course of hearing that the learned CIT(A) has already accepted the assessee’s contentions in the lower appellate proceedings thereby allowing the same in his favour. Mr. Raghavan Krishnan claiming himself as the assessee’s father, present in court fairly concedes this ITA Nos. 3111 & 3118/Del/2025 Sriram Krishnan 2 father’s position. That being the case, the tribunal hereby holds that the assessee’s instant twin appeals are not maintainable as he has already been granted relief in the lower appellate proceedings. Rejected accordingly.
These assessee’s twin appeals ITA Nos. 3111 & 3118/Del/2025 are dismissed in above terms. A copy of this common order be placed in the respective case files. Order Pronounced in the Open Court on 21/07/2025. (Satbeer Singh Godara)
Judicial Member
Dated: 21/07/2025
*Subodh Kumar, Sr. PS*