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Facts
The assessee filed two appeals against orders passed by the CIT(A) under Section 154 of the Income Tax Act, 1961, for Assessment Years 2018-19 and 2019-20. The appeals arose from orders of the CIT(A)-43, Delhi.
Held
The Tribunal held that the assessee's appeals were not maintainable because the CIT(A) had already accepted the assessee's contentions and granted relief in the lower appellate proceedings. Consequently, the appeals were rejected.
Key Issues
Whether appeals against a Section 154 rectification order are maintainable when the substantive relief has already been granted by the CIT(A) in the main appeal.
Sections Cited
154, 1961
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Income Tax Appellate Tribunal, DELHI BENCH ‘SMC’, NEW DELHI
Before: Sh. Satbeer Singh Godara
ORDER These assessee’s twin appeals & 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 & 3118/Del/2025 Sriram Krishnan 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.