ELCOM INNOVATIONS PRIVATE LIMITED,NOIDA vs. ITO, WARD 23(1), NEW DELHI, NEW DELHI

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ITA 5780/DEL/2024Status: DisposedITAT Delhi05 June 2025AY 2020-21Bench: SHRI SATBEER SINGH GODARA (Judicial Member), SHRI MANISH AGARWAL (Accountant Member)1 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal acknowledged that the instant case was a 'duplicate' appeal and that an earlier coordinate bench had already restored the Section 143(1) appeal back to the CIT(A)/NFAC. To maintain judicial consistency and avoid contradictory findings, the Tribunal decided to accept the assessee's instant appeal and send it back to the CIT(A) for a fresh adjudication.

What were the facts?

The assessee's appeal for AY 2020-21 arose against an order passed by the CIT(A)/NFAC under Section 143(1) of the Income-tax Act. The case was called twice, and the assessee did not appear, leading to an ex-parte proceeding. The tribunal noted that the instant appeal was a 'duplicate' of an earlier appeal.

What were the issues?

Whether the assessee's appeal should be allowed to be decided afresh by the CIT(A) as a 'duplicate' appeal, following the decision in a related case to ensure consistency and avoid contradictory findings.

Which sections of the Income-tax Act were involved?

Section 143(1),Section 154

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH: ‘B’ NEW DELHI

Before: SHRI SATBEER SINGH GODARA & SHRI MANISH AGARWAL

Hearing: 05.06.2025Pronounced: 05.06.2025

Date of hearing 05.06.2025 Date of pronouncement 05.06.2025 ORDER

PER SATBEER SINGH GODARA, JM

1.

This assessee’s appeal for assessment year 2020-21, arises against the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre [in short, the “CIT(A)/NFAC”], Delhi’s DIN and order no. ITBA/NFAC/S/250/2022-23/1043791367(1), dated 11.07.2022 involving proceedings under section 143(1) of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’).

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