INCOME TAX OFFICER, DELHI vs. BHAGAT CONSTRUCTION COMPANY PVT. LTD., DELHI

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ITA 4787/DEL/2025Status: DisposedITAT Delhi17 February 2026AY 2021-223 pages
AI SummaryNot Applicable

What did the Tribunal hold?

The Tribunal has not provided a decision on the merits of the appeal or the specific issues raised. The provided text is merely the cause title and the constitution of the bench for the appeal. Therefore, the Tribunal's findings, reasoning, ratio, and operative directions are not available in this excerpt. No issue has been expressly left undecided as no decision has been rendered.

What were the facts?

The assessee, Shri Vikas Awasthy, filed an appeal before the Income Tax Appellate Tribunal (ITAT), Delhi Bench 'C', challenging an order passed by the Income Tax Officer (ITO). The assessment year in question is 2021-22. The specific details of the order or action by the ITO, the amount in dispute, and the procedural history leading to this appeal before the ITAT are not recorded in the provided text.

What were the issues?

1. Whether the appeal filed by the assessee is maintainable before the Tribunal. Assessee's Contention: The judgment does not record any specific contentions made by the assessee regarding the maintainability of the appeal. Revenue's Contention: The judgment does not record any specific contentions made by the revenue regarding the maintainability of the appeal. However, the fact that the appeal is being adjudicated implies a dispute regarding its maintainability or the merits of the underlying assessment.

AI-generated summary — verify with the full judgment below

ORDER

PER VIKAS AWASTHY, JM:

1.

This appeal by the assessee is directed against the order of Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi [in short ‘the CIT(A)’] dated 30.10.2023, for Assessment Year 2021-22.

2.

Shri Om Prakash, representing the department submits that this is a duplicate appeal. The original appeal was filed by the Department in that is now fixed for hearing before ‘A’ Bench on 05.03.2026. Inadvertently, a duplicate appeal against the same order of CIT(A) has been filed, the Department is now seeking to withdraw the same.

4.

In view of the aforesaid application by the Department, appeal of the Revenue is dismissed as withdrawn.

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