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M/s. Decent Securities (P) Ltd. vs ACIT

Case No: ITA No.6472/Del/2025
Court: Income Tax Appellate Tribunal
Bench: Delhi 'A' Bench
Date: 2/10/2026

Parties Involved

appellantM/s. Decent Securities (P) Ltd.
respondentACIT Circle-7(1) Delhi

Facts Summary

The present appeal is filed by assessee against the order dated 31.07.2025 by Ld. Commissioner of Income Tax (A), National Faceless Appeal Centre (NFAC), Delhi in Appeal No.CIT(A), Delhi-3/10397/2019-20 passed u/s 250 of the Income Tax Act, 1961 arising out of assessment order dated 31.12.2019 passed u/s 143(3) of the Act pertaining to Assessment Year 2017-18. Ld. Counsel for the assessee prayed that the appeal may be permitted to be withdrawn. A letter dated 10.02.2026 is also placed on record.

Decision in favour of

Revenue

Legal Issues

  • 1. Whether the appeal filed by the assessee is infructuous and inadvertent in light of subsequent orders.

Precedents Relied Upon

2 precedents cited in this judgement.

Judgment Outcome

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Version 2.0.1Last updated: October 2025
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