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 SummaryN/A

Facts

The Department filed an appeal against an order of the CIT(A) for AY 2021-22. During the hearing, it was identified that this appeal (ITA No. 4787/DEL/2025) was a duplicate of another appeal (ITA No. 3531/Del/2023) already filed and fixed for hearing before a different bench. The Department then sought to withdraw the duplicate appeal.

Held

Based on the Department's application for withdrawal, acknowledging the appeal as a duplicate, the Income Tax Appellate Tribunal dismissed the appeal as withdrawn. The tribunal noted that the original appeal would proceed as scheduled.

Key Issues

Whether the Income Tax Department's appeal, identified as a duplicate of an already filed appeal, should be permitted to be withdrawn.

Sections Cited

AI-generated summary — verify with the full judgment below

आयकर अपीलीय अधिकरण धिल्ली पीठ “सी”, धिल्ली श्री धिकास अिस्थी, न्याधयक सिस्य एिं श्री ब्रजेश कुमार स िंह, लेखाकार सिस्य के समक्ष IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C”, DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI BRAJESH KUMAR SINGH, ACCOUNTANT MEMBER आअसं.4787/धिल्ली/2025(नि.व. 2021-22) ITA No.4787/DEL/2025 (A.Y.2021-22) Income Tax Officer, R No. 380, CR Building, IP Estate, ...... अपीलार्थी/Appellant Delhi 110002 बिाम Vs. Bhagat Construction Company P. Ltd., B-16, Bhagwan Dass Nagar, Delhi 110026 .....प्रनिवादी/Respondent PAN: AAACB-0342-F अपीलार्थी द्वारा/ Appellant by: None प्रधििािीद्वारा/Respondent by: Shri Om Prakash, SR. DR सुिवाई की निथर्थ/ Date of hearing : 16/02/2026 घोषणा की निथर्थ/ Date of pronouncement : 16/02/2026 आदेश/ORDER PER VIKAS AWASTHY, JM: 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 ITA No. 3531/Del/2023 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.

2 ITA No.4787/DEL/2025 (A.Y.2021/22) 3. The Department has filed an application for withdrawal of duplicate appeal. The application for withdrawal of duplicate appeal is reproduced here in below:-

3 ITA No.4787/DEL/2025 (A.Y.2021/22)

4.

In view of the aforesaid application by the Department, appeal of the Revenue is dismissed as withdrawn.

Order pronounced in the open court on Monday the 16th day of February, 2026. Sd/- Sd/- (BRAJESH KUMAR SINGH) (VIKAS AWASTHY) लेखाकार सदस्य/ACCOUNTANT MEMBER न्यानयक सदस्य/JUDICIAL MEMBER धिल्ली / Delhi, ददिांक/Dated 17/02/2026 NV/-

प्रतिलिपि अग्रेपििCopy of the Order forwarded to : अपीलार्थी/The Appellant , 1. प्रनिवादी/ The Respondent. 2. 3. The PCIT ववभागीय प्रनिनिथि, आय.अपी.अथि., सिल्ली /DR, ITAT, धिल्ली 4. गार्ड फाइल/Guard file. 5.

BY ORDER,

//True Copy// (Asstt. Registrar) ITAT, DELHI