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Judgment
Per Satbeer Singh Godara, Judicial Member:
This Revenue’ s appeal for Assessment Year 2015-16, arises against the C IT(A)/NFAC, Delhi’s DIN & order No. ITBA/NFAC/S/250/2025–26/1078859593(1) dated 24.07.2025, in proceedings u/s 147 r.w.s. 143(3) of the Income Tax Act, 1961 (in short “ the Act”)
Heard both the p arties at length. Case file perused.
It e merges during the course of hearing at the outset that we hard ly need to deal with the relevant factual matrix at length so far as the Revenue’s sole substantive ground herein seeking to revive the Assessing O fficer’ s action disallowing the assessee’s cost of improvement of his capital asset claimed to the tune of Rs.79,97,600; coming to Rs.4 ,92,39,180/- post indexation, and deleted in the lower appellate discussion, is concerned.
This is for the precise reason that the earlier learned co-ordinate bench already appears to have declined the Revenue’s former appeal ITA No. 5555/Del/2025 on 05.02.2026 raising the very sole substantive grievance. Rejected accordingly as “duplicate” appeal.
This Revenue’s appeal is dismissed.