AI Structured Summary
Not yet generated for this judgment
Judgment
PER C.N. PRASAD, JM,
This appeal is filed by the revenue against the order dated 11.09.2025 of the CIT(A)/NFAC arising out of the order of the AO dated 31.12.2019 for the A.Y. 2017-18.
Ld. Counsel for the assessee at the outset submitted that Revenue has filed two appeals numbered as ITA No.6974 and 6975/Del/2025 against the order of the Ld. CIT(A) and therefore, one of the appeals is nothing but duplicate. Agreeing with the submissions of Ld. AR, Ld. DR submitted that one of these appeals is duplicate appeal and therefore, appeal in ITA No.6974/Del/2025 may be dismissed as withdrawn and the appeal in ITA No.6975/Del/2025 be retained.
Considering the submissions and examining the appeal folders of both these appeals, we observe that these two appeals are filed by the revenue are nothing but duplicate appeals. Thus, we retain the appeal in ITA No.6975/Del/2025 and the appeal of the revenue in ITA No.6974/Del/2025 is hereby dismissed as duplicate appeal.