SHRI DIGAMBER JAIN SAMAJ KASAN (REGD),NEW DELHI vs. CIT(EXEMPTION), NEW DELHI

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ITA 1906/DEL/2024Status: DisposedITAT Delhi01 May 2025AY 2024-25Bench: SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SH. YOGESH KUMAR U.S. (Judicial Member)3 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 noted that the assessee did not wish to press the instant appeal as it was a duplicate of a main case already listed. Consequently, the Tribunal dismissed the appeal as not pressed.

What were the facts?

The Revenue filed an appeal against the order of the CIT(A)/NFAC concerning assessment year 2014-15, arising from proceedings under section 271B of the Income Tax Act, 1961. The assessee's counsel stated that the appeal was a duplicate of another case, ITA No. 1905/Del/2025, and did not wish to press it. The Revenue did not dispute these facts.

What were the issues?

Whether the appeal, being a duplicate of another listed case, should be dismissed as not pressed.

Which sections of the Income-tax Act were involved?

Section 271B

AI-generated summary — verify with the full judgment below

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

Before: Sh. Satbeer Singh Godara & Sh. S. Rifaur Rahman

Hearing: 01.09.2025Pronounced: 01.09.2025

ORDER

Per Satbeer Singh Godara, Judicial Member:

1.

This Revenue’s appeal for Assessment Year 2014-15, arises against the CIT(A)/NFAC, Delhi’s DIN & order No. ITBA/NFAC/S/250/2024-25/1073652514(1) dated 24.02.2025, in proceedings u/s 271B of the Income Tax Act, 1961 (in short “the Act”).

2.

Heard both the parties at length. Case file perused.

3.

Learned counsel submits at the outset that the assessee does not want to press the instant appeal being a “duplicate” file as the main case is already listed herewith. The Revenue is equally fair in not disputing all these facts.

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