DCIT, CIRCLE-1(1), GURGAON, GURGAON vs. ETHOS POWER PRIVATE LIMITED, GURGAON

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ITA 6698/DEL/2025Status: DisposedITAT Delhi05 June 2026AY 2022-232 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal found no reason for the Revenue to contest the CIT(A)'s order. Therefore, the Tribunal sustained the order of the CIT(A) and dismissed the Revenue's appeal.

What were the facts?

The Revenue filed an appeal against the CIT(A)'s order for AY 2022-23. The CIT(A) had dismissed the assessee's appeal against a rectification order under Section 154 as infructuous because the issue had already been adjudicated.

What were the issues?

Whether the CIT(A) was correct in dismissing the assessee's appeal as infructuous when the issue was already adjudicated in a prior proceeding.

Which sections of the Income-tax Act were involved?

Section 154

AI-generated summary — verify with the full judgment below

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

Before: SHRI C.N. PRASAD & SMT RENU JAUHRI

For Appellant: Ms. Shilpa Gupta, CA
Hearing: 13.04.2026Pronounced: 05.06.2026

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘B’: NEW DELHI BEFORE SHRI C.N. PRASAD, JUDICIAL MEMBER AND SMT RENU JAUHRI, ACCOUNTANT MEMBER

ITA No.6698/Del/2025 [Assessment Year: 2022-23] DCIT Vs. Ethos Power Private Ltd. Circle -1 (1) H. No.147, Sector-17A, Gurgaon Gurgaon PAN No.AACCE9507D

Appellant Respondent Appellant by Ms. Shilpa Gupta, CA Respondent by Sh. Amit Jain, CIT DR Date of Hearing 13.04.2026 Date of Pronouncement 05.06.2026 ORDER PER C.N. PRASAD, J.M. This appeal is filed by the Revenue against order of Addl. / JCIT (A)-2, Jaipur dated 04.09.2025 for the A.Y. 2022-23.

2.

Heard rival submissions. On perusal of the order of the Ld. Addl./JCIT (A) we observed that the appeal of the assessee was dismissed for the reason that the appeal filed by the assessee against rectification order u/s.154 of the Act was already disposed off by the Ld. CIT(A) on 03.09.2025.

Since the Ld. CIT(A) had already adjudicated the issue in appeal in the proceedings against the order u/s. 154 of the Act, the present appeal filed by the assessee was dismissed as infructuous.

3.

Thus, we see no reason or grievance to the Revenue to contest the order of the Ld. CIT(A) before the Tribunal. Thus, we sustain the order of the Ld.Addl/JCIT(A) and dismiss the appeal of the revenue.

Order pronounced in the open court on 05.06.2026.

Sd/- Sd/- [RENU JAUHRI] [C.N. PRASAD] ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 05.06.2026

NEHA , Sr.P.S.* Copy forwarded to: 1. Appellant 2. Respondent 3. PCIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, New Delhi

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