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Judgment
PER ANUBHAV SHARMA, JM:
This appeal is preferred by the Revenue against the order dated 24.10.2025 of the Ld. Commissioner of Income Tax (Appeals)-23, Delhi (hereinafter referred as Ld. First Appellate Authority or in short Ld. ‘FAA’) in DIN & Order No : ITBA/APL/S/250/2025-26/1081987784(1) arising out of the assessment order dated 24.02.2024 u/s 143(3) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) passed by the DCIT, Central Circle -2, New Delhi for AY: 2017-18.
On hearing both sides we find that revenue is in appeal against the impugned order wherein ld. CIT(A) has deleted the additions following the Coordinate Bench decision in case of assessee in ITA No. 631/Del/2024 dated 20.06.2025 by which the cancellation of registration of the assessee was quashed and the present addition was only a consequential to the cancellation of registration.
Ld. DR has submitted that an opportunity be given for calling factual report.However, at the time of hearing the Bench was of the considered view that the admitted facts giving rise to the grounds do not make out any case of the department as ld. CIT(A) has merely followed the decision of the Tribunal in assessee’s own case. We find no substance in the ground as raised the appeal of the department is accordingly dismissed.