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Judgment
Per Satbeer Singh Godara, Judicial Member:
This Revenue’s appeal for Assessment Year 2020-21, arise s against the CIT(A)-25, New Delhi’s DIN & order No. ITBA/APL/M/250/2024-25/1075165393(1) dated 28.03.2025, in proceedings u/s 153A r.w.s. 143(3) of the Income Tax Act, 1961 (in short “the Act”).
Heard both the parties at length. Case file perused.
It transpires dur ing the course of hearing at the outset that this tribunal’s co-ordinate bench order in assessee’s case IT(SS)A No. 4155/De l/2025 has already restored his appeal back to the CIT(A) for his afresh appropriate adjudication. That being the case and with the co nsensus of both the parties, we adopt the ver y course of action herein as well as in the larger interest of justice to restore the Revenue’s instant appeal back to the CIT(A) for his afresh appropriate adjudication so as to avoid multiplicity of proceedings.
All other remaining issues between the parties are kept open at this stage.
This Revenue’s appeal is allowed for statistical purposes.