INDIAN NATIONAL THEATRE TRUST,NEW DELHI V. INCOME TAX OFFICER, NEW DELHI

CO 267/DEL/2025

AI Insights

The case involves the Indian National Theatre Trust, which filed Cross Objections in response to an appeal by the Revenue concerning the Assessment Year 2017-18. The Cross Objections were linked to a prior appeal (ITA No.4881/Del/2025) by the Revenue, which challenged the order of the Commissioner of Income Tax (Appeals), Delhi. However, since the Tribunal had already dismissed the Revenue's appeal, the Cross Objections filed by the Trust became infructuous and were consequently dismissed.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 838166 (ITAT-DELHI)
• Duration Of Justice: 2 month(s) 28 day(s)
• Appeal Type: Cross Objection
• Pronouncement Date: 18-02-2026
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2017-2018
• Appeal Filed On: 21-11-2025
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: OM PRAKASH
• Assessee Lawyers: ANUNAJ KUMAR

Judgement Text

"आयकर अपीलीय अधिकरण धिल्ली पीठ “सी”, धिल्ली श्री धिकास अिस्थी, न्याधयक सिस्य एिं श्री ब्रजेश क ुमार स िंह, लेखाकार सिस्य क े समक्ष IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C”, DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER& SHRI BRAJESH KUMAR SINGH, ACCOUNTANT MEMBER सी.ओ.सं. 267/धिल्ली/2025(नि.व. 2017-18) CO No.267/DEL/2025 (A.Y.2017-18) Indian National Theatre Trust, 4, Safdar Hashmi Marg, Delhi 110001 PAN: AAATI-1040-E ..... क्रॉस आपत्तिकर्ता/Cross Objector बितम Vs. Income Tax Officer, Ward Exemption 1(2), R. No. 2417, 24th Floor, E-2, Block, Civic Centre, New Delhi 110002 .....प्रनर्वतदी/Respondent अपीलार्थी द्वारा/ Appellant by: Shri Anunaj Kumar, Advocate प्रधििािीद्वारा/Respondent by: Shri Om Prakash, Sr.DR सुिवतई की नर्थि/ Date of hearing : 18/02/2026 घोषणत की नर्थि/ Date of pronouncement : 18/02/2026 आदेश/ORDER PER VIKAS AWASTHY, JM: These Cross Objections (CO) have been filed by the assessee in appeal of the Revenue in ITA No.4881/Del/2025 for AY 2017-18, against the order of Commissioner of Income Tax (Appeals) Delhi, (hereinafter referred to as ‘the CIT(A)) dated 18.06.2025. 2. Shri Anunaj Kumar, appearing on behalf of the assessee at the outset submitted that since appeal of the Revenue in ITA No.4881/Del/2025 has been dismissed by the Tribunal vide order dated 29.12.2025, this CO has become infructuous. He placed on record copy of Tribunal order in ITA No.4881/Del/2025. Printed from counselvise.com 2 CO No.267/DEL/2025 (A.Y.2017-18) 3. Shri Om Prakash, representing the department fairly stated that the said appeal of the Revenue has been decided by the Tribunal. 4. Both sides heard. The present CO has been filed by the assessee in appeal by the Revenue in ITA No.4881/Del/2025. Since, said appeal of the Revenue has been dismissed by the Coordinate Bench of Tribunal vide order dated 29.12.2025, the present CO has become infructuous and the same is dismissed as having become infructuous. Order pronounced in the open court on Wednesday the 18th day of February, 2026. Sd/- Sd/- (BRAJESH KUMAR SINGH) (VIKAS AWASTHY) लेखतकतर सदस्य/ACCOUNTANT MEMBER न्यतनयक सदस्य/JUDICIAL MEMBER धिल्ली / Delhi, ददितंक/Dated 23/02/2026 NV/- प्रतिलिपि अग्रेपििCopy of the Order forwarded to : 1. अपीलतिी/The Appellant , 2. प्रनर्वतदी/ The Respondent. 3. The PCIT 4. त्तवभतगीय प्रनर्निथि, आय.अपी.अथि., सिल्ली /DR, ITAT, धिल्ली 5. गतर्ा फतइल/Guard file. BY ORDER, //True Copy// (Asstt. Registrar) ITAT, DELHI Printed from counselvise.com "