SBG DESIGNS PRIVATE LIMITED,DELHI vs. DCIT, CIRCLE 22(2), DELHI, DELHI

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ITA 1614/DEL/2026Status: DisposedITAT Delhi29 June 2026AY 2019-20202 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal noted that a similar appeal had already been heard by a coordinate bench. Therefore, the current appeal was considered a duplicate.

What were the facts?

The assessee filed an appeal against an assessment order passed under Section 147 read with Section 144B of the Income Tax Act. The assessee's representative pointed out that a coordinate bench had already heard a similar matter and reserved its order.

What were the issues?

Whether the current appeal is a duplicate of a previously filed appeal before a coordinate bench.

Which sections of the Income-tax Act were involved?

Section 147,Section 144B

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “A” BENCH, DELHI

Before: SHRI ANUBHAV SHARMA&

Hearing: 24.06.2026Pronounced: 24.06.2026

P a g e | 1 ITA No.1614/Del/2026 SBG Designs Pvt. Ltd. (AY: 2019-20) IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, DELHI

BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER & SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER ITA No.1614/Del/2026 (Assessment Year: 2019-20)

SBG Designs Private Vs. Assessment Unit Limited, DP-18, Maurya National Faceless Enclave Pitambra Assessment Centre Delhi - 110034

स्थायीलेखासं./जीआइआरसं./PAN/GIR No: AAMCS2350L Appellant .. Respondent Appellant by : Sh. Parveen Jain, CA Respondent by : Sh. Balkrishan Gopal, Sr. DR Date of Hearing 24.06.2026 Date of Pronouncement 24.06.2026

O R D E R PER ANUBHAV SHARMA, JM:

This appeal preferred by the assessee against the order dated 19.12.2025 of Ld. National Faceless Appeal Centre (NFAC) Delhi (hereinafter referred to as the First Appellate Authority or ‘the ld. FAA’ for short) in DIN & Order No: ITBA/NFAC/S/250/2025-26/ 1083874286(1) arising out of the assessment order dated 20.03.2025 u/s 147 r.w.s 144B of

P a g e | 2 ITA No.1614/Del/2026 SBG Designs Pvt. Ltd. (AY: 2019-20) the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) passed by Assessment Unit, Income Tax Department, for AY: 2019-20.

2.

Heard. It is pointed out by way of application moved today that in regard to the assessment involved already vide ITA No. 695/Del/2026 The Coordinate Bench has heard the matter and order is reserved.

3.

In the light of the same this being duplicate appeal stand dismissed.

Order pronounced in the open court on 24.06.2026

Sd/- Sd/- (Amitabh Shukla) (Anubhav Sharma) ACCOUNTANT MEMBER JUDICIAL MEMBER

Dated 29.06.2026 Rohit, Sr. PS Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR

ITAT NEW DELHI

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