Tribunals and CommissionsDivision Bench(2025) 12 ITAT CK 4694

Ramesh Gandhi vs DCIT, Central Circle-28

Income Tax Appellate Tribunal, Delhi · Decided on 17 December 2025

HON’BLE JUDGES
Anubhav Sharma, Judicial Member · Krinwant Sahay, Accountant Member
CASE NUMBER
ITA Nos. 658 to 660/Del/2025

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Judgment

3 paragraphs · 151 words

PER ANUBHAV SHARMA, JM:

All the appeals are preferred by the assessee against the common order dated 27.11.2024 of the Ld. Commissioner of Income Tax (A)-29 New Delhi (hereinafter referred as Ld. First Appellate Authority or in short Ld. ‘FAA’) in Appeal Nos. CIT(A), Delhi-29 (10623/2018-19)/(10579/2019-20)/(10050/2020-21) arising out of the different order dated 30.12.2022 & 31.01.2023 passed by the DCIT, CC-28, New Delhi u/s 144 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) for AYs: 2019-20 to 2021-22.

2.

On hearing both the sides we find from the contention of ld. Counsel that by the impugned orders ld. CIT(A) had set aside and remitted back the assessment to the AO for making afresh assessment and subsequently, effect giving assessment orders have been passed wherein no addition or disallowance to the prejudice of the assessee is made rendering these appeals infructuous. Accordingly, ordered and the appeals are dismissed.