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Judgment
PER KRINWANT SAHAY AM
Appeal in this case has been filed by the Revenue against the order dated 23.12.2025 passed by the Ld. CIT(A)-23, Delhi for the A.Y. 2020-21.
At the very outset the Ld. Counsel for the assessee submitted before the Bench a copy of Tribunal’s order passed by the coordinate Bench in the case of assessee in which appeal has already been decided for the A.Y. 2017-18, 2018-19 , 2019-20 and 2020-21. Thus, it is submitted that this appeal becomes infructuous.
After considering the facts and the assessee’s order dated 27.04.2026 passed for A.Y. 2020-21 in assessee’s own case on the same issue we find this appeal infructuous. Thus, it is dismissed.
In the result, the appeal filed by the Revenue is dismissed as infructuous.