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Judgment
Per Satbeer Singh Godara, Judicial Member:
This assessee’s appeal for Assessment Year 2012-13, arises against the C IT(A)/NFAC, Delhi’s DIN & order No. ITBA/NFAC/S/250/2023-24/1062545788(1) dated 13.03.2024, in proceedings u/s 271(1)(c) o f the Income Tax Act, 1961 (in short “the Act”).
Case called twice. None appears at the assessee’s behest. It is accordingly procee ded ex-parte.
It is next noticed with the above assistance coming from the Revenue side that the assessee’s instant appeal is found to be a “duplicate” file since the earlier learned co-ordinate bench order in ITA No. 2091/Del/2024 dated 30.04.202 5 has already restored the matter back to the CIT(A) for his afresh appropriate adjudication as per law. Rejected acco rdingly.
This assessee’s appeal is dismissed as a duplicate file in above terms subject to all just e xceptions.