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Judgment
PER SATBEER SINGH GODARA, JM
These assessee’s twin appeals ITA No.5282 & 5286/Del/2025 for assessment years 2019-20 and 2021-22, arises against the Principal Commissioner of Income Tax (Central) [in short, the “PCIT”], Delhi’s-3 orders, both dated 30.03.2025, having DIN and order no. ITBA/REV/F/REV5/2024-25/1075307568(1) and ITBA/REV/F/REV5/2024-25/1075306973(1), involving proceedings under section 153C of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’), respectively.
Heard both the parties. Case file perused.
2 For the reasons stated in the assessee’s condonation averments, delay of 89 days in filing the instant appeal ITA No.5282/Del/2025 is condoned in light of Collector, Land & Acquisition vs. Mst. Katiji & Others (1987) 167 ITR 471 (SC).
Learned counsel very fairly concedes at the outset that both these assessee’s appeals ITA Nos.5282 & 5286/Del/2025 are “duplicate” files only since its as many cases are already listed for hearing.
Both these assessee’s appeals ITA Nos.5282 & 5286/Del/2025 are dismissed in very terms subject to all just exceptions.