ELCOM INNOVATIONS PRIVATE LIMITED,NOIDA vs. ITO, WARD 23(1), NEW DELHI, NEW DELHI
Before: SHRI SATBEER SINGH GODARA & SHRI MANISH AGARWALAssessment Year: 2020-21 M/s. Elcom Innovations Pvt. Ltd., Bhutani Techno Park, Ground Floor, Tower-D, Plot-5, Sector-127, Noida Vs. Income Tax Officer, Ward-23(1), New Delhi PAN: AAKCS6783P (Appellant)
PER SATBEER SINGH GODARA, JM
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’).
Assessee by None
Department by Sh. Rajesh Kumar Dhanesta, Sr. DR
Date of hearing
05.06.2025
Date of pronouncement
05.06.2025
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Case called twice. None appears at the assessee’s behest. It is accordingly proceeded ex-parte. 3. It emerges at the outset that the assessee’s instant case happens to be “duplicate” appeal as involving section 154 rectification as the tribunal’s earlier coordinate bench’s order in its main appeal ITA No.5353/Del/2024, dated 23rd April, 2025 has already restored section 143(1) appeal back to the CIT(A)/NFAC for his afresh appropriate adjudication, copy enclosed herewith. That being the case, we hereby adopt judicial consistency to accept the assessee’s instant appeal as well back to the CIT(A) to be decided afresh in very terms so as to avoid mutual contradictory findings. 4. This assessee’s appeal is allowed for statistical purposes. Order pronounced in the open court on 5th June, 2025 (MANISH AGARWAL) JUDICIAL MEMBER
Dated: 5th June, 2025. RK/-