INCOME TAX OFFICER, DELHI V. BANSAL INSULATION PRODUCTS PVT. LTD., DELHI

ITA 5046/DEL/2025

AI Insights

The case involves an appeal by the Revenue against Bansal Insulation Products Pvt Ltd, which was found to be a duplicate of a previously resolved case for the same assessment year. The Tribunal noted that the Department had already addressed the issues in a prior appeal and cross-objection, leading to a common order. The current appeal was dismissed as it was deemed unnecessary and duplicative, following an agreement from the Senior Departmental Representative acknowledging the mistake.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 836653 (ITAT-DELHI)
• Duration Of Justice: 5 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-02-2026
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: E
• Assessment Year: 2013-2014
• Appeal Filed On: 20-08-2025
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ANKUSH KALRA
• Assessee Lawyers: MONALISA MAITY

Judgement Text

" 1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’ NEW DELHI BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER ITA No. 5046/DEL/2025 (AYR 2013-14) ITO, VS. BANSAL INSULATION PRODUCTS ROOM NO. 380, C.R. BUILDING, PVT LTD., NEW DELHI – 110 002 C-54/3, OKHLA INDUSTRIAL AREA, PHASE-2, DELHI – 110 020 (PAN: AAACB5035F) (APPELLANT) (RESPONDENT) Assessee by : Ms. Monalisa Maity, Adv. Revenue by : Ms. Ankush Kalra, Sr. DR. Date of Hearing 12.2.2026 Date of Pronouncement 12.2.2026 ORDER PER MAHAVIR SINGH, VP: This appeal filed by the Revenue is arising out of the Ld. CIT(A)/NFAC, Delhi dated 3.4.2024. 2. 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 Printed from counselvise.com 2 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. 3. After hearing both sides, we find that the instant appeal of the Revenue is a duplicate appeal, hence, the same is dismissed as infructuous. 4. In the result, the Revenue’s appeal is dismissed. Order pronounced in the Open Court on 12.02.2026. Sd/- Sd/- (S. RIFAUR RAHMAN) (MAHAVIR SINGH) ACCOUNTANT MEMBER VICE PRESIDENT SRBhatnaggar Date: 13-02-2026 Copy forwarded to: - 1. Appellant 2. Respondent 3. DIT 4. CIT (A) 5. DR, ITAT Assistant Registrar, ITAT, Delhi Benches Printed from counselvise.com "