DCIT CENTRAL CIRCLE-27, NEW DELHI vs. NRP PACKERS PRIVATE LIMITED, NEW DELHI

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ITA 1270/DEL/2020Status: DisposedITAT Delhi29 October 2025AY 2013-14Bench: SHRI ANUBHAV SHARMA (Judicial Member), SHRI AMITABH SHUKLA (Accountant Member)2 pages

In favour of the assessee: the Revenue'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 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.

What were the 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.

What were the issues?

Whether the decision rendered for AY 2012-13, involving similar facts and issues, would apply to the current appeal for AY 2013-14.

Which sections of the Income-tax Act were involved?

Section 147,Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCHES : F : NEW DELHI

Before: SHRI ANUBHAV SHARMA

For Appellant: Shri R.S. Singhvi, Advocate &, Shri Satya Jeet Goel, Advocate
For Respondent: Ms Harpreet Kaur Hansra, Sr. DR
Hearing: 31.07.2025Pronounced: 29.10.2025

ORDER

PER ANUBHAV SHARMA, JM:

1.

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.

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