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Facts
The Revenue filed an appeal against the order of the CIT(A)/NFAC concerning assessment year 2014-15, arising from proceedings under section 271B of the Income Tax Act, 1961. The assessee's counsel stated that the appeal was a duplicate of another case, ITA No. 1905/Del/2025, and did not wish to press it. The Revenue did not dispute these facts.
Held
The Tribunal noted that the assessee did not wish to press the instant appeal as it was a duplicate of a main case already listed. Consequently, the Tribunal dismissed the appeal as not pressed.
Key Issues
Whether the appeal, being a duplicate of another listed case, should be dismissed as not pressed.
Sections Cited
271B
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Income Tax Appellate Tribunal, DELHI BENCH ‘G’, NEW DELHI
Before: Sh. Satbeer Singh Godara & Sh. S. Rifaur Rahman
ORDER
Per Satbeer Singh Godara, Judicial Member:
This Revenue’s appeal for Assessment Year 2014-15, arises against the CIT(A)/NFAC, Delhi’s DIN & order No. ITBA/NFAC/S/250/2024-25/1073652514(1) dated 24.02.2025, in proceedings u/s 271B of the Income Tax Act, 1961 (in short “the Act”).
Heard both the parties at length. Case file perused.
Learned counsel submits at the outset that the assessee does not want to press the instant appeal being a “duplicate” file as the main case is already listed herewith. The Revenue is equally fair in not disputing all these facts.