THE BHIWANI CENTRAL COOPERATIVE BANK LTD,BHIWANI V. ACIT,TDS CIRCLE, GURGAON

ITA 4350/DEL/2025

AI Insights

The case involves The Bhiwani Central Co-operative Bank Ltd. appealing against orders dated 10.06.2025 concerning the assessment years 2018-19 and 2019-20, which were issued under sections 201(1) and 201(1A) of the Income Tax Act, 1961. The appeals were heard by the Income Tax Appellate Tribunal, Delhi, which found that the issues in both appeals were inter-linked and decided to address them in a common order. A typographical error in the date of the original order was corrected, and the tribunal directed that the appeals be decided on their merits.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 789567 (ITAT-DELHI)
• Duration Of Justice: 4 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-11-2025
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: misc
• Appeal Filed On: 10-07-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: KHITESH GUPTA
• Assessee Lawyers: LALIT MOHAN
• Keywords: TDS

Judgement Text

"ITA No.4350 & 4351/Del/2025 Page | 1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “A” BENCH: NEW DELHI BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No.4350 & 4351/Del/2025 [Assessment Year : 2018-19 & 2019-20] The Bhiwani Central Co- operative Bank Ltd., SCO 224 to 226 City Centre, Huda Park, Bhiwani-127021 PAN-AAATT7780Q vs ACIT, TDS Circle, Gurgaon APPELLANT RESPONDENT Appellant by Shri Lalit Mohan, CA Respondent by Shri Khitesh Gupta, Sr.DR Date of Hearing 26.11.2025 Date of Pronouncement 27.11.2025 ORDER PER MANISH AGARWAL, AM : The captioned appeals are filed by assessee against the orders, both dated 10.06.2025 passed by Ld. Commissioner of Income Tax (A)/ADDL/JCIT(A), Mysore [“Ld.CIT(A)”] u/s 250 of the Income Tax Act, 1961 [“the Act”] arising out of orders, both dated 17.03.2024 passed u/s 201(1)/201(1A) of the Act pertaining to assessment year 2018-19 & 2019-20 respectively. 2. As both captioned appeals filed by the assessee have similar issues which are inter-linked, inter-connected and this fact has been admitted by both the parties during the course of hearing before us, Printed from counselvise.com ITA No.4350 & 4351/Del/2025 Page | 2 therefore, both appeals filed by the assessee are decided by a common order. 3. Heard the contentions of both parties and perused the material available on record. From the record, it is found that a typographical error crept in the order dated 17.03.2024 passed by ACIT, TDS Circle, Gurgaon wherein date of order was mentioned as 17.03.2024 instead of 17.03.2025 which is evident from page 1 para 2 that show cause notice was issued on 03.03.2025 thus, there is no question of date of order be on 17.03.2024. It is therefore, directed that Ld.CIT(A) decided the appeals filed by the assessee on merit. 4. In the result, both appeals of the assessee are dismissed. Order pronounced in the open Court on 27.11.2025. Sd/- Sd/- (MAHAVIR SINGH) VICE PRESIDENT Date- 27.11.2025 *Amit Kumar, Sr.P.S* (MANISH AGARWAL) ACCOUNTANT MEMBER Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT 6. Guard File ASSISTANT REGISTRAR ITAT, NEW DELHI Printed from counselvise.com "