DEPUTY COMMISSIONER OF INCOME TAX, DELHI vs. ANWAR DHEBAR, RAIPUR,CHHATTISGARH
Income Tax Appellate Tribunal, DELHI BENCH ‘A’, NEW DELHI
Before: Sh. Satbeer Singh Godara & Sh. S. Rifaur Rahman
Per Satbeer Singh Godara, Judicial Member:
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”).
Heard both the parties at length. Case file perused.
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
2
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.
All other remaining issues between the parties are kept open at this stage.
This Revenue’s appeal is allowed for statistical purposes. Order Pronounced in the Open Court on 21/11/2025. (S. Rifaur Rahman) (Satbeer Singh Godara) Accountant Member Judicial Member Dated: 21/11/2025 *Subodh Kumar, Sr. PS*