What did the Tribunal hold?

The Tribunal noted that the issue involved in the current appeal had already been decided in another appeal filed by the same assessee. Therefore, the current appeal was considered a duplicate file.

The assessee filed an appeal for assessment year 2017-18 against an order passed under section 144 of the Income-tax Act. The appeal was filed with a delay of 102 days, which was condoned.

What were the issues?

Whether the current appeal is a duplicate of a previously decided appeal and should be dismissed on that ground.

Charanjit Singh Bhasin, New Delhi vs ITO | ITAT Delhi 2026

Income Tax Appellate Tribunal, DELHI BENCH: “SMC” NEW DELHI

Before: SHRI SATBEER SINGH GODARA

Hearing: 03.06.2026Pronounced: 03.06.2026

IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: “SMC” NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER ITA No.4035/Del/2026 Assessment Year: 2017-18 Charanjit Singh Bhasin, Vs. Income Tax Officer, J-3/178, Rajouri Garden, Ward-45(2), New Delhi New Delhi PAN: AAFPB5918D (Appellant) (Respondent) Assessee by None Department by Sh. Manoj Kumar, Sr. DR

Date of hearing 03.06.2026 Date of pronouncement 03.06.2026 ORDER

This assessee’s appeal for assessment year 2017-18, 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/250/2025-26/1081587924(1), dated 09.10.2025 involving proceedings under section 144 of the Income- tax Act, 1961 (hereinafter referred to as ‘the Act’). Case called twice. None appears at the assessee’s behest. He is accordingly proceeded ex-parte.

ITA No.4035/Del/2026

2 For the reasons stated in the assessee’s condonation averments, delay of 102 days in filing the instant appeal ITA No.5282/Del/2025 is condoned in light of Collector, Land & Acquisition vs. Mst. Katiji & Others (1987) 167 ITR 471 (SC). 3. It emerges during the course of hearing at the outset that the issue involved in the instant appeal has already been decided in assessee’s other appeal ITA No.8098/Del/2025 on 29.06.2026. Thus, the instant appeal ITA No.4035/Del/2026, being “duplicate” file, is also dismissed. 4. This assessee’s appeal is dismissed. Order pronounced in the open court on 3rd June, 2026 Sd/- (SATBEER SINGH GODARA) JUDICIAL MEMBER Dated: 13th July, 2026. RK/- Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, New Delhi

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CHARANJIT SINGH BHASIN,NEW DELHI vs. INCOME TAX OFFICER WARD 45(2), NEW DELHI

What did the Tribunal hold?

What were the facts?

What were the issues?

Which sections of the Income-tax Act were involved?

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