Tribunals and CommissionsDivision Bench(2026) 02 ITAT CK 3855

Income Tax Officer vs Bhagat Construction Company P. Ltd.

Income Tax Appellate Tribunal, Delhi · Decided on 16 February 2026

HON’BLE JUDGES
Vikas Awasthy, Judicial Member · Brajesh Kumar Singh, Accountant Member
RESULT
Dismissed
CASE NUMBER
ITA No.4787/DEL/2025 (A.Y.2021-22)

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Judgment

7 paragraphs · 150 words

PER VIKAS AWASTHY, JM:

This appeal by the assessee is directed against the order of Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi [in short 'the CIT(A)'] dated 30.10.2023, for Assessment Year 2021-22.

2.

Shri Om Prakash, representing the department submits that this is a duplicate appeal. The original appeal was filed by the Department in ITA No. 3531/Del/2023 that is now fixed for hearing before 'A' Bench on 05.03.2026. Inadvertently, a duplicate appeal against the same order of CIT(A) has been filed, the Department is now seeking to withdraw the same.

3.

The Department has filed an application for withdrawal of duplicate appeal.

The application for withdrawal of duplicate appeal is reproduced here in below:-

Exhibit reproduced from the original judgment
4.

In view of the aforesaid application by the Department, appeal of the Revenue is dismissed as withdrawn.

Order pronounced in the open court on Monday the 16th day of February, 2026.