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Facts
The assessee filed an appeal for AY 2018-19 against an NFAC order dated 06.03.2025, which arose from proceedings under Section 143(3) of the Income-tax Act, 1961. The counsel for the assessee informed the tribunal that the current appeal was a 'duplicate' file and the main case (ITA No. 4007/Del/2025) concerning the same issue had already been allowed on 27.08.2025.
Held
Based on the assessee's counsel's submission that the issue in this appeal was a duplicate of one already resolved in a main case, the tribunal dismissed the present appeal as withdrawn. The order was pronounced in open court.
Key Issues
Whether the current appeal is a duplicate and if the issue raised has already been addressed in a separate main case.
Sections Cited
143(3)
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Income Tax Appellate Tribunal, DELHI BENCH ‘SMC’ NEW DELHI
Before: SHRI SATBEER SINGH GODARA
Faceless Appeal Centre (NFAC) Delhi’s’ order dated 06.03.2025 [DIN & Order No. ITBA/NFAC/S/250/2024-25/1074094418(1)] in proceedings u/s 143(3) of the Income-tax Act, 1961, hereinafter referred to as the ‘Act’.