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Judgment
PER VIMAL KUMAR, JM:
The three appeals filed by the assessee involving similar issues were decided vide order dated 06.08.2025. The Miscellaneous Applications (M.A.) No. 408/Del/2015 for A.Y. 2013-14, M.A. No. 407/Del/2015 for A.Y. 2014-15 and MA No. 406/Del/2015 for A.Y. 2015-16 in the appeals were decided vide order dated 26.02.2026 with para No. 7, which mentioned as under:
“7.The facts stated in the M.A. No. 407/Del/2015 and 406/Del/2015 by the assessee are identical except for the fact that the additional ground no. 2 in ITA No. 7375/Del/2018 and 9205/Del/2019 for A.Y. 2014-15 and 2015-16 was not adjudicated in our common order dated 06.08.2025, which upon verification has been found to be correct by us. Therefore, we recall our own order dated 06.08.2025 in ITA No. 7375/Del/2018 and ITA No. 9205/Del/2019 for A.Ys. 2014-15 and 2015- 16 and allow the said without prejudice additional ground no. 2 of the appeal by directing the AO to compute the business income of Rs. 127,91,52,057/- and Rs. 211,01,71,256/- for A.Y. 2014-15 and A.Y. 2015-16 in terms provisions of section 28 to 43B of the Act.”
At the time of hearing, Ld. Authorized Representative for the Appellant/Assessee and the departmental representative submitted that in view of order dated 06.08.2025 in the appeals and order dated 26.02.2026 in miscellaneous application, no further adjudication is required.
From examination of record in light of above submissions, it is crystal clear that after order dated 06.08.2025 in the appeals and order dated 26.02.2026 in the Miscellaneous Application, nothing remains to be adjudicated upon.
In the result, the appeals are dismissed as infructuous.