ACIT, CENTRAL CIRCLE-26, DELHI vs. JAI MAA BHAWANI OVERSEAS PVT. LTD. , DELHI
Income Tax Appellate Tribunal, DELHI BENCH “C”, DELHI
Before: SH. M BALAGANESH & SH. SUDHIR KUMAR & ACIT, CENTRAL CIRCLE-26, DELHI ROOM NO. 323, ARA CENTRE, JHANDEWALAN, DELHI – 110 055 Vs. JAI MAA BHAWANI OVERSEAS PVT LTD., B-5/263, SECTOR-03, ROHINI, DELHI – 110 085 (PAN: AABCJ0239L)
PER SUDHIR KUMAR, JUDICIAL MEMBER :
These appeals by the Revenue are directed against the separate orders of the Ld. CIT(A)-29, New Delhi pertaining to A.YRS. 2012-13 & 2013-14
respectively.
The brief background of these appeals are that these Revenue appeals were earlier decided along with the Assessee’s cross objections vide common order dated 22.08.2024 wherein, both the cross objections 17 & 18/Del/2023 of the assessee’s were allowed by quashing the assessment therein and as a result thereof, the said revenue appeals have become infructuous and dismissed as such. Aggrieved, the Revenue has filed two Miscellaneous Applications No. 358 & 360/Del/2024 relating to Assessment Years 2012-13 & 2013-14 respectively arising out of revenue ITA Nos. 193 & 228/Del/2022 and the Tribunal vide its common order passed in MA Nos. 358 & 360/Del/2024 relating to Assessment Years 2012-13 & 2013-14 has allowed both the misc. applications by recalling the Tribunal order dated 26.03.2025 and held as under:- “..4. However, we note that this particular aspect of restoration of the name of assessee’s company to the