ITAT Delhi Dismisses Revenue’s Duplicate Appeal As Withdrawn In Bhagat Construction Case

Background

The Income Tax Appellate Tribunal Delhi Bench on Monday dismissed a departmental appeal after the Revenue admitted that it was a duplicate filing against the same appellate order. The matter arose from an appeal preferred by the Income Tax Officer against an order passed by the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, for Assessment Year 2021–22 in the case of Bhagat Construction Company Pvt. Ltd. During the hearing before the “C” Bench comprising Judicial Member Vikas Awasthy and Accountant Member Brajesh Kumar Singh, the Department informed the Tribunal that an earlier appeal on the same issue had already been filed and was pending adjudication before another Bench.

It was submitted by the Senior Departmental Representative that the original appeal bearing ITA No. 3531/Del/2023 was listed for hearing before the “A” Bench on 5 March 2026. Owing to an administrative lapse, a second appeal had inadvertently been filed against the same order of the CIT(A). To rectify the error, the Revenue moved a formal application seeking withdrawal of the duplicate proceedings.

Taking note of the Department’s submission and the withdrawal application on record, the Tribunal accepted the request and dismissed the present appeal as withdrawn. The Bench clarified that the dismissal was purely on account of duplication and would not affect the adjudication of the original appeal already pending before the Tribunal.