DEPUTY COMMISSIONER OF INCOME TAX, DELHI vs. ANWAR DHEBAR, RAIPUR,CHHATTISGARH

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ITA 4284/DEL/2025Status: DisposedITAT Delhi21 November 2025AY 2020-21Bench: Sh. Satbeer Singh Godara, Judicial Member & Sh. S. Rifaur Rahman (Accountant Member)2 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal noted that a coordinate bench had previously restored a similar appeal of the assessee. Following that precedent and with the consensus of both parties, the Tribunal restored the Revenue's appeal to the CIT(A) for fresh adjudication.

What were the facts?

The Revenue filed an appeal against the order of the CIT(A) for Assessment Year 2020-21. The appeal arose from proceedings under Section 153A read with Section 143(3) of the Income Tax Act, 1961.

What were the issues?

Whether the appeal should be restored to the CIT(A) for fresh adjudication, considering a previous similar order.

Which sections of the Income-tax Act were involved?

Section 153A,Section 143(3)

AI-generated summary — verify with the full judgment below

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

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

For Appellant: Adv. &
Hearing: 19.11.2025Pronounced: 21.11.2025

Asstt. Year: 2020-21 DCIT, Vs Anwar Dhebar, Room No. 345, 3rd Floor, E-2, 263, Dhebar House, Near Shastri ARA Centre, Jhandewalan Bazar Chowk, Baijnath Para, Extension, New Delhi-110055 Raipur, Chhattisgarh (APPELLANT) (RESPONDENT) PAN No. ADRPD0005G Assessee by : Sh. Huzaifa Salim, Adv. & Sh. Kushagra Gahlot, Adv. Revenue by : Sh. Jitender Singh, CIT-DR Date of Hearing: 19.11.2025 Date of Pronouncement: 21.11.2025 ORDER

Per Satbeer Singh Godara, Judicial Member:

1.

This Revenue’s appeal for Assessment Year 2020-21, arises against the CIT(A)-25, New Delhi’s DIN & order No. ITBA/APL/M/250/2024-25/1075165393(1) dated 28.03.2025, in proceedings u/s 153A r.w.s. 143(3) of the Income Tax Act, 1961 (in short “the Act”).

2.

Heard both the parties at length. Case file perused.

3.

It transpires during the course of hearing at the outset that this tribunal’s co-ordinate bench order in assessee’s case IT(SS)A No. 4155/Del/2025 has already restored his appeal Anwar Dhebar back to the CIT(A) for his afresh appropriate adjudication. That being the case and with the consensus of both the parties, we adopt the very course of action herein as well as in the larger interest of justice to restore the Revenue’s instant appeal back to the CIT(A) for his afresh appropriate adjudication so as to avoid multiplicity of proceedings.

4.

All other remaining issues between the parties are kept open at this stage.

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