THE BHIWANI CENTRAL COOPERATIVE BANK LTD,BHIWANI vs. ACIT,TDS CIRCLE, GURGAON
Income Tax Appellate Tribunal, DELHI “A” BENCH: NEW DELHI
Before: SHRI MAHAVIR SINGH & SHRI MANISH AGARWAL
PER MANISH AGARWAL, AM :
The captioned appeals are filed by assessee against the orders, both dated 10.06.2025 passed by Ld. Commissioner of Income Tax
(A)/ADDL/JCIT(A), Mysore [“Ld.CIT(A)”] u/s 250 of the Income Tax
Act, 1961 [“the Act”] arising out of orders, both dated 17.03.2024
passed u/s 201(1)/201(1A) of the Act pertaining to assessment year
2018-19 & 2019-20 respectively.
As both captioned appeals filed by the assessee have similar issues which are inter-linked, inter-connected and this fact has been admitted by both the parties during the course of hearing before us,
ITA No.4350 & 4351/Del/2025
therefore, both appeals filed by the assessee are decided by a common order.
Heard the contentions of both parties and perused the material available on record. From the record, it is found that a typographical error crept in the order dated 17.03.2024 passed by ACIT, TDS Circle, Gurgaon wherein date of order was mentioned as 17.03.2024 instead of 17.03.2025 which is evident from page 1 para 2 that show cause notice was issued on 03.03.2025 thus, there is no question of date of order be on 17.03.2024. It is therefore, directed that Ld.CIT(A) decided the appeals filed by the assessee on merit.
In the result, both appeals of the assessee are dismissed.
Order pronounced in the open Court on 27.11.2025. (MAHAVIR SINGH)
VICE PRESIDENT
Date- 27.11.2025
*Amit Kumar, Sr.P.S*