ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1)(1), VADODARA, VADODARA vs. M/S INOX WIND ENERGY LTD(ERSTWHILE INOX RENEWABLE LTD), VADODARA

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ITA 1353/AHD/2025Status: DisposedITAT Ahmedabad18 September 2025AY 2015-16Bench: Shri Sanjay Garg, Judicial Member And Annapurna Gupta (Accountant Member)1 pages

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

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the present appeal has become infructuous as a similar appeal was already decided. Therefore, the appeal was dismissed.

What were the facts?

The Revenue filed two appeals against the same order of the CIT(A) for AY 2015-16 due to a misimpression. One of these appeals had already been decided by a Co-ordinate Bench of the Tribunal.

What were the issues?

Whether the appeal is infructuous because a similar appeal has already been decided by a co-ordinate bench.

Which sections of the Income-tax Act were involved?

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “C” BENCH, AHMEDABAD

Before: Shri Sanjay Garg & Annapurna Gupta

For Appellant: Ms. Urvashi Shodhan, AR
Hearing: 11/09/2025Pronounced: 18/09/2025

"ी संजय गग", "ाियक सद" एवं अ"पूण" गु!ा, लेखा सद" के सम%। ] ] Before Shri Sanjay Garg, Judicial Member And Annapurna Gupta, Accountant Member आयकर अपील सं / Year : 2015-16 The ACIT M/s.Inox Wind Energy Ltd. बनाम/ Circle-1(1)(1) (Erstwhile Inox Renewable v/s. Vadodara 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).

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