What did the Tribunal hold?

The Tribunal noted that a coordinate bench had already decided the assessee's appeals for the relevant assessment years, including the current one. Therefore, the present appeal was rendered infructuous.

The Revenue filed an appeal against the CIT(A)'s order for Assessment Year 2020-21. The assessee's counsel presented a prior Tribunal order deciding appeals for the same assessee for AY 2017-18 to 2020-21.

What were the issues?

Whether the current appeal filed by the Revenue is infructuous in light of a previous decision by a coordinate bench on the same issue for the same assessee.

DCIT vs Chandra Shekhar Jha | ITAT Delhi 2026

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

Before: MS. MADHUMITA ROY & SH. KRINWANT SAHAY

For Respondent: CA Sh. Anmol Jha, CA

Hearing: 02.07.2026Pronounced: 10.07.2026

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘B’ NEW DELHI BEFORE MS. MADHUMITA ROY, JUDICIAL MEMBER AND SH. KRINWANT SAHAY, ACCOUNTANT MEMBER

I.T.A. No.2036/DEL/2026 (A.Y 2020-21) DCIT Chandra Shekhar Jha Central Circle-1 Vs. A-227, Defence Colony, New Delhi New Delhi, South Delhi (APPELLANT) Delhi PAN No.AAEPJ1645C Appellant by: Sh. Om Praksh, CIT DR Respondent by : Sh. Vinod Kumar Bindal, CA Sh. Anmol Jha, CA

Date of Hearing 02.07.2026 Date of Pronouncement 10.07.2026 ORDER PER KRINWANT SAHAY AM Appeal in this case has been filed by the Revenue against the order dated 23.12.2025 passed by the Ld. CIT(A)-23, Delhi for the A.Y. 2020-21. 2. At the very outset the Ld. Counsel for the assessee submitted before the Bench a copy of Tribunal’s order passed by the coordinate 1 | P a g e

Bench in the case of assessee in which appeal has already been decided for the A.Y. 2017-18, 2018-19 , 2019-20 and 2020-21. Thus, it is submitted that this appeal becomes infructuous.

After considering the facts and the assessee’s order dated 27.04.2026 passed for A.Y. 2020-21 in assessee’s own case on the same issue we find this appeal infructuous. Thus, it is dismissed.

In the result, the appeal filed by the Revenue is dismissed as infructuous.

Order pronounced in open Court on 10 July, 2026.

Sd/- Sd/- (MADHUMITA ROY) (KRINWANT SAHAY) JUDICIAL MEMBER ACCOUNTANT MEMBR Dated : 10/07/2026 *Neha Sr. PS* Copy forwarded to : 1. Appellant 2. Respondent 3. CIT 4. CIT (Appeals) 5. DR: ITAT

ASSISTANT REGISTRAR ITAT NEW DELHI

2 | P a g e

DCIT, CENTRAL CIRCLE-1 , NEW DELHI vs. CHANDRA SHEKHAR JHA, DELHI

What did the Tribunal hold?

What were the facts?

What were the issues?

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