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Judgment
PER MAHAVIR SINGH, VP:
This appeal filed by the Revenue is arising out of the Ld. CIT(A)/NFAC, Delhi dated 3.4.2024.
At the outset, Ld. Counsel for the assessee mentioned that for the same assessment year i.e. AY 2013-14, Department has filed ITA No. 2892/Del/2024 and assessee has also filed Cross Objection No. 79/Del/2024, which have already been disposed of by the Tribunal’s common order dated 30.9.2025. Ld. Counsel for the assessee further stated that this appeal by the Revenue being ITA No. 5046/Del/2025 for AY 2013-14 is a duplicate appeal and mistake happened due to the factor that during the course of hearing of ITA No. 2892/Del/2024 in ‘A’ Bench, it was directed by the Bench to the Department to file the revised grounds, however, instead of revising the grounds, the department has filed a fresh appeal against the impugned action of the Ld. NFAC dated 3.4.2024 which is now listed for today hearing being ITA No. 5046/Del/2025 (AY 2013-14). When these facts were confronted to the Ld. Sr. DR, she agreed that ‘yes’ this is a duplicate appeal.
After hearing both sides, we find that the instant appeal of the Revenue is a duplicate appeal, hence, the same is dismissed as infructuous.
In the result, the Revenue’s appeal is dismissed.