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Judgment
PER ANUBHAV SHARMA, JM:
This appeal has been preferred by the Revenue against order dated 30.01.2020 of the learned Commissioner of Income Tax (Appeals)-29, New Delhi, in Appeal No.194/18-19, arising out of order passed u/s 147/143(3) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) by the ACIT, Central Circle-27, New Delhi, pertaining to Assessment Year 2013-14.
Though this appeal was fixed and also heard along with the appeal of the Revenue for AY 2012-13 in ITA 1269/Del/2020, while passing the order, this appeal was inadvertently left out by the Bench to deal with along with the appeal for AY 2012-13 (supra). Since the issues involved and the facts and circumstances of this appeal are similar to those for AY 2012-13, the decision rendered in that case of the Revenue would apply mutatis mutandis to this appeal of the Revenue for AY 2013-14 also.
In the result, the appeal of the Revenue is dismissed.