SHREEJEE APTEX PRIVATE LIMITED,NOIDA V. INCOME TAX OFFICER, C.R. BUILDING

ITA 3736/DEL/2025

AI Insights

The case involved Shreejee Aptex Pvt. Ltd., the appellant, contesting a penalty order under section 271(1)(c) of the Income Tax Act, 1961 for the Assessment Year 2011-12. The appeal was initially delayed by 1344 days. However, during the proceedings, it was revealed that a similar appeal had already been decided, leading to the current appeal being identified as a duplicate. The tribunal, after hearing the Senior Departmental Representative and considering the application for withdrawal, allowed the appeal to be dismissed as withdrawn.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 785798 (ITAT-DELHI)
• Duration Of Justice: 4 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-10-2025
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: F
• Assessment Year: 2011-2012
• Appeal Filed On: 05-06-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: HARPREET KAUR HANSRA
• Section: 271(1)(c)

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘F’ NEW DELHI BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No.3736/Del/2025 (ASSESSMENT YEAR: 2011-12) Shreejee Aptex Pvt.Ltd. A-50, Sector-2, Gautam Budh Nagar, Noida, Uttar Pradesh-201301. PAN:AAHCS1262N Vs. ITO Ward 23(3) New Delhi. (Appellant) (Respondent) O R D E R PER MANISH AGARWAL, AM: This appeal is filed by the assessee against the order of Learned Commissioner of Income Tax (Appeals) (‘the CIT(A) in short), National Faceless Appeal Centre (NFAC), Delhi dated 29.07.2021 in Appeal No. CIT(A), Delhi-8/10029/2020-21 arising out of penalty order passed u/s 271(1)(c) of the Income Tax Act, 1961 (“the Act” in short) for Assessment Year 2011-12. 2. At the time of hearing, no one attended the proceedings on behalf of the assessee. 3. This appeal filed by the assessee is delayed by 1344 days. 4. Before us, Ld.AR for the assessee filed an application stating that the issues in quantum proceedings have already been decided by the Assessee by None Department by Ms. Harpreet Kaur Hansra, Sr. DR Date of hearing 31.10.2025 Date of pronouncement 31.10.2025 Printed from counselvise.com 2 ITA No.3736/Del/2025 Co-ordinate Bench “G” Bench in ITA No..708/Del/2022 vide order dated 09.01.2023 and inadvertently, again the appeal is filed against the same order passed by Ld.CIT(A) for AY 2011-12. It is thus, prayed that appeal may be allowed to be withdrawn as filed duplicate. 5. On the other hand, the Ld. Sr. DR has not objected to the request of the assessee. 6. Heard the contention of Ld. Sr. DR and after considering the application filed by the assessee, we allow the assessee to withdraw the appeal. In view of these facts, the appeal of the assessee is dismissed as withdrawn. 7. In the result, the appeal of the assessee is dismissed as withdrawn. Order pronounced in the open Court on 31.10.2025. Sd/- Sd/- Sd/- Sd/- (MAHAVIR SINGH) (MANISH AGARWAL) VICE PRESIDENT ACCOUNTANT MEMBER Dated: 31.10.2025. *Amit Kumar, Sr. Ps* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR 6. Guard File Asst. Registrar, ITAT, New Delhi Printed from counselvise.com "