GANGARANI BALIKA VIDHYALYA,KANNAUJ vs. INCOME TAX OFFICER, EXEMPTIONA, GHAZIABAD

ITA 3015/DEL/2025Status: DisposedITAT Delhi28 August 2025AY 2018-19Bench: SHRI SATBEER SINGH GODARA (Judicial Member)2 pages

AI SummaryWithdrawn

What did the Tribunal hold?

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in this appeal was a duplicate of one already resolved in a main case, the tribunal dismissed the present appeal as withdrawn.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.

What were the 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.

What were the issues?

Whether the current appeal is a duplicate and if the issue raised has already been addressed in a separate main case.

Which sections of the Income-tax Act were involved?

Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘SMC’ NEW DELHI

Before: SHRI SATBEER SINGH GODARA

For Appellant: Shri Vibhu Gupta, Adv

For Respondent: Shri Manoj Kumar, Sr. DR

Hearing: 28.08.2025Pronounced: 28.08.2025

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’.

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