DAMY ROYAL INDUSTRIES (P) LTD.,NEW DELHI vs. DCIT CIRCLE 7(2), NEW DELHI
Income Tax Appellate Tribunal, DELHI BENCH ‘B’, NEW DELHI
Before: Sh. Satbeer Singh Godara & Sh. Manish Agarwal
Per Satbeer Singh Godara, Judicial Member:
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”).
Case called twice. None appears at the assessee’s behest. It is accordingly proceeded ex-parte.
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.
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order in ITA No. 2091/Del/2024 dated 30.04.2025 has already restored the matter back to the CIT(A) for his afresh appropriate adjudication as per law. Rejected accordingly.
This assessee’s appeal is dismissed as a duplicate file in above terms subject to all just exceptions. Order Pronounced in the Open Court on 20/11/2025. (Manish Agarwal) (Satbeer Singh Godara) Accountant Member Judicial Member Dated: 20/11/2025 *Subodh Kumar, Sr. PS*