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Facts
The Revenue filed an appeal (ITA No. 5046/DEL/2025) for AY 2013-14. It was stated that a related appeal (ITA No. 2892/Del/2024) and cross-objection had already been disposed of. The Revenue's appeal was identified as a duplicate.
Held
The Tribunal found that the instant appeal was indeed a duplicate of a previously filed appeal for the same assessment year. The department had inadvertently filed a fresh appeal instead of revising grounds as directed.
Key Issues
Whether the appeal filed by the Revenue is a duplicate appeal and therefore liable to be dismissed.
Sections Cited
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCH ‘E’ NEW DELHI
Before: SHRI MAHAVIR SINGH & SHRI S. RIFAUR RAHMAN
ORDER PER MAHAVIR SINGH, VP:
This appeal filed by the Revenue is arising out of the Ld. CIT(A)/NFAC, Delhi dated 3.4.2024.
At the outset, Ld. Counsel for the assessee mentioned that for the same assessment year i.e. AY 2013-14, Department has filed and assessee has also filed Cross Objection No. 79/Del/2024, which have already been disposed of by the Tribunal’s common order dated 30.9.2025. Ld. Counsel for the assessee further stated that this appeal by the Revenue being AY 2013-14 is a duplicate appeal and mistake happened due to the factor that during the course of hearing of in ‘A’ Bench, it was directed by the Bench to the Department to file the revised grounds, however, instead of revising the grounds, the department has filed a fresh appeal against the impugned action of the Ld. NFAC dated 3.4.2024 which is now listed for today hearing being (AY 2013- 14). When these facts were confronted to the Ld. Sr. DR, she agreed that ‘yes’ this is a duplicate appeal.
After hearing both sides, we find that the instant appeal of the Revenue is a duplicate appeal, hence, the same is dismissed as infructuous.
In the result, the Revenue’s appeal is dismissed.
Order pronounced in the Open Court on 12.02.2026.