DAMY ROYAL INDUSTRIES (P) LTD.,NEW DELHI vs. DCIT CIRCLE 7(2), NEW DELHI

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ITA 2090/DEL/2024Status: DisposedITAT Delhi20 November 2025AY 2013-14Bench: Sh. Satbeer Singh Godara, Judicial Member & Sh. Manish Agarwal (Accountant Member)2 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 present appeal was found to be a duplicate file. The matter had already been restored to the CIT(A) by a previous order of a co-ordinate bench for fresh adjudication. Therefore, the appeal was dismissed as a duplicate file.

What were the facts?

The assessee filed an appeal against an order related to proceedings under Section 271(1)(c) of the Income Tax Act, 1961, for Assessment Year 2012-13. The case was called twice, and no one appeared on behalf of the assessee, hence it was proceeded ex-parte.

What were the issues?

Whether the appeal is to be dismissed as a duplicate file when the matter has already been decided or restored by a co-ordinate bench.

Which sections of the Income-tax Act were involved?

Section 271(1)(c)

AI-generated summary — verify with the full judgment below

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

Before: Sh. Satbeer Singh Godara & Sh. Manish Agarwal

Hearing: 13.10.2025Pronounced: 20.11.2025

Asstt. Year: 2012-13 Damy Royal Industries Pvt. Ltd., Vs DCIT, C/o DS Legal & Associates, Circle-7(1), B-50, LGF, South Extension-II, New Delhi New Delhi-110049 (APPELLANT) (RESPONDENT) PAN No. AACCD5915G Assessee by : None Revenue by : Sh. Rajesh Kumar Dhanesta, Sr. DR Date of Hearing: 13.10.2025 Date of Pronouncement: 20.11.2025 ORDER

Per Satbeer Singh Godara, Judicial Member:

1.

This assessee’s appeal for Assessment Year 2012-13, arises against the CIT(A)/NFAC, Delhi’s DIN & order No. ITBA/NFAC/S/250/2023-24/1062545788(1) dated 13.03.2024, in proceedings u/s 271(1)(c) of the Income Tax Act, 1961 (in short “the Act”).

2.

Case called twice. None appears at the assessee’s behest. It is accordingly proceeded ex-parte.

3.

It is next noticed with the above assistance coming from the Revenue side that the assessee’s instant appeal is found to be a “duplicate” file since the earlier learned co-ordinate bench Damy Royal Industries (P) Ltd. order in dated 30.04.2025 has already restored the matter back to the CIT(A) for his afresh appropriate adjudication as per law. Rejected accordingly.

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