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Facts
The Revenue preferred an appeal against the order of the CIT(A) which arose from an order passed under Section 147/143(3) of the Income Tax Act for AY 2013-14. The present appeal was fixed and heard along with a similar appeal for AY 2012-13.
Held
The Tribunal noted that the present appeal was inadvertently left out while passing the order for AY 2012-13. Since the issues and facts were similar, the decision in the prior appeal would apply mutatis mutandis. Consequently, the appeal of the Revenue was dismissed.
Key Issues
Whether the decision rendered for AY 2012-13, involving similar facts and issues, would apply to the current appeal for AY 2013-14.
Sections Cited
147, 143(3)
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Income Tax Appellate Tribunal, DELHI BENCHES : F : NEW DELHI
Before: SHRI ANUBHAV SHARMA
ORDER
PER ANUBHAV SHARMA, JM:
This appeal has been preferred by the Revenue against order dated 30.01.2020 of the learned Commissioner of Income Tax (Appeals)-29, New Delhi, in Appeal No.194/18-19, arising out of order passed u/s 147/143(3) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) by the ACIT, Central Circle-27, New Delhi, pertaining to Assessment Year 2013-14.