ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1)(1), VADODARA, VADODARA vs. M/S INOX WIND ENERGY LTD(ERSTWHILE INOX RENEWABLE LTD), VADODARA
आयकर अपीलीय अिधकरण, अहमदाबाद ायपीठ “सी“, अहमदाबाद ।
IN THE INCOME TAX APPELLATE TRIBUNAL
“C” BENCH, AHMEDABAD
ी संजय गग, ाियक सद एवं
अ पूण गु!ा, लेखा सद के सम%।
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Before Shri Sanjay Garg, Judicial Member And Annapurna Gupta, Accountant Member
आयकर अपील सं /ITA No.1353/Ahd/2025
िनधारण वष /Assessment Year : 2015-16
The ACIT
Circle-1(1)(1)
Vadodara
बनाम/
v/s.
M/s.Inox Wind Energy Ltd.
(Erstwhile Inox Renewable
Ltd.)
ABS Tower, 2nd Floor
OP Road,
Vadodara – 390 007
थायी लेखा सं./PAN: AACCI 4628 K
(अपीलाथ(/ Appellant)
()* यथ(/ Respondent)
Assessee by :
Ms. Urvashi Shodhan, AR
Revenue by :
Shri Rignesh Das, CIT-DR
सुनवाई की तारीख/Date of Hearing : 11/09/2025
घोषणा की तारीख /Date of Pronouncement: 18/09/2025
आदेश/O R D E R
Per Sanjay Garg, Judicial Member:
The present appeal has been preferred by the Revenue against the order of the Learned Commissioner of Income Tax (Appeals)-11, Ahmedabad
[hereinafter referred to as ‘CIT(A)’] dated 27/01/2025 for Assessment Year
(AY) 2015-16. 2. At the outset, the Ld. DR stated at bar that the Revenue under some misimpression filed two appeals against the same order of the Ld.CIT(A) dated 27/01/2025 in relation to AY 2015-16. He has further submitted that ACIT vs. M/s.Inox Wind Energy Ltd. (Erstwhile Inox Renewable Ltd.)
Asst. Year : 2015-16
one of the said appeals has already been decided by the Co-ordinate Bench of the Tribunal vide order dated 26/08/2025 in ITA No.654/Ahd/2025. He has also produced the copy of the order of the Tribunal dated 26/08/2025 (supra).
Considering the above circumstances, this appeal of the Revenue has become infructuous and the same is, accordingly, dismissed. However, dismissal of the present appeal will not have any bearing on the order of the Tribunal dated 26/08/2025 passed in ITA No.654/Ahd/2025. 4. With the above observations, the appeal of the Revenue is hereby dismissed. Order pronounced in the Open Court on 18/09/2025. (Annapurna Gupta ) Accountant Member अहमदाबाद/Ahmedabad, िदनांक/Dated 18/09/2025
टी.सी.नायर, व.िन.स./T.C. NAIR, Sr. PS
आदेश की #ितिलिप अ$ेिषत/Copy of the Order forwarded to :
अपीलाथ% / The Appellant 2. #&थ% / The Respondent. 3. संबंिधत आयकर आयु' / Concerned CIT 4. आयकर आयु' ) अपील ( / The CIT(A)-11, Ahmedabad 5. िवभागीय #ितिनिध , अिधकरण
अपीलीय
आयकर
,
अहमदाबाद/DR,ITAT, Ahmedabad.
6. गाड फाईल /
Guard file.
आदेशानुसार/ BY ORDER,
स&ािपत #ित ////
सहायक पंजीकार (Asstt.