URMILA YADAV ,NEW DELHI vs. ITO, WARD- 4(1), GURGAON

PDF · subscribers
ITA 3118/DEL/2024Status: DisposedITAT Delhi18 February 2025AY 2013-14Bench: SHRI VIKAS AWASTHY (Judicial Member), SHRI AVDHESH KUMAR MISHRA (Accountant Member)2 pages

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

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the assessee's appeals were not maintainable because the CIT(A) had already accepted the assessee's contentions and granted relief in the lower appellate proceedings. Consequently, the appeals were rejected.

What were the facts?

The assessee filed two appeals against orders passed by the CIT(A) under Section 154 of the Income Tax Act, 1961, for Assessment Years 2018-19 and 2019-20. The appeals arose from orders of the CIT(A)-43, Delhi.

What were the issues?

Whether appeals against a Section 154 rectification order are maintainable when the substantive relief has already been granted by the CIT(A) in the main appeal.

Which sections of the Income-tax Act were involved?

Section 154

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘SMC’, NEW DELHI

Before: Sh. Satbeer Singh Godara

Hearing: 21.07.2025Pronounced: 21.07.2025

Heard together (2 matters)

ITA No. 3111/Del/2025
ITA No. 3118/Del/2025

Read from the judgment's own cause title. This page is filed under one of them.

ORDER These assessee’s twin appeals & 3112/Del/2025, for Assessment Years 2018-19 and 2019-20, arise against the CIT(A)-43, Delhi’s DIN & order No. ITBA/APL/S/250/2024-25/1067887647(1) & 1067888523(1) dated 22.08.2024, in proceedings u/s 154 of the Income Tax Act, 1961 (in short “the Act”), respectively.

2.

Heard both the parties at length. Case files perused.

3.

It emerges at the outset during the course of hearing that the learned CIT(A) has already accepted the assessee’s contentions in the lower appellate proceedings thereby allowing the same in his favour. Mr. Raghavan Krishnan claiming himself as the assessee’s father, present in court fairly concedes this & 3118/Del/2025 Sriram Krishnan father’s position. That being the case, the tribunal hereby holds that the assessee’s instant twin appeals are not maintainable as he has already been granted relief in the lower appellate proceedings. Rejected accordingly.

More judgments on Section 154

All 8,676 judgments and leading authorities on Section 154 →

Latest GST High Court judgments

Search GST case law →