2025 (9) TMI 217

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..... For The Revenue : Shri Kiran Unavekar, Sr. D.R ORDER PER : NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER: These appeals have been preferred by the Assessee against the orders even dated 18.09.2024, impugned herein, passed by the Ld. Addl./Joint Commissioner of Income Tax (Appeals) (in short "Ld. Addl./Joint Commissioner") under section 250 of the Income Tax Act, 1961 (in short 'the Act') ....

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....t} was disallowed, against which the Assessee preferred first appeal before the then CIT(A), who vide order dated 27.06.2024 u/s 250 of the Act, affirmed the aforesaid addition. 4. The Assessee, being aggrieved, instead of filing an 2nd appeal before the Tribunal, again challenged the said order/intimation dated 20.05.2015 by filling first appeal before the Ld. CIT(A). 5. The Ld. Addl./Joint....

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....thoughtful consideration to the rival claims of the parties, has observed that the Assessee may be inadvertently or under misconception, instead of challenging the previous order dated 27.06.2024 passed by the Additional/JCIT-4, Delhi, before this Tribunal by filling second appeal, preferred to challenge the order/intimation dated 20.05.2015 passed by the CPC again before the Ld. CIT(A). Though th....