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Income Tax Officer Vs. Bhagat Construction Company P. Ltd.

Case No: आअसं.4787/धिल्ली /2025(नि.व. 2021-22)
Court: Income Tax Appellate Tribunal, Delhi Bench “C”
Bench: Delhi Bench
Date: 2/16/2026

Parties Involved

appellantIncome Tax Officer
respondentBhagat Construction Company P. Ltd.

Facts Summary

This appeal by the assessee is directed against the order of Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi [in short ‘the CIT(A)’] dated 30.10.2023, for Assessment Year 2021-22. Shri Om Prakash, representing the department submits that this is a duplicate appeal. The original appeal was filed by the Department in ITA No. 3531/Del/2023 that is now fixed for hearing before ‘A’ Bench on 05.03.2026. Inadvertently, a duplicate appeal against the same order of CIT(A) has

Decision in favour of

Revenue

Legal Issues

  • 1. Duplicate appeal filed inadvertently

Precedents Relied Upon

Judgment Outcome

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