IN THE INCOME TAX APPELLATE TRIBUNAL
                DELHI BENCHES "G": DELHI

    BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER
                         AND
        SHRI L.P. SAHU, ACCOUNTANT MEMBER

                    ITA.No.5756/Del./2015
                   Assessment Year 2005-06

DCIT                               National Textiles
Circle 17(2), Room No. 308,    vs. Corporation Ltd.,
C.R. Building, I.P. Estate,        9th Floor, Vandana Buldg.,
New Delhi.                         11, Tolstoy Marg,
                                   New Delhi.
                                   AAACN1107A
         (Appellant)                      (Respondent)

                                 Shri Ved Prakash Mishra, Sr. DR
                 For Revenue :
                 For Assessee : Shri Ved Jain, CA

             Date of Hearing : 17.10.2018
     Date of Pronouncement : 24.10.2018

                              ORDER

PER SHRI BHAVNESH SAINI, J.M.

     This appeal by Revenue has been directed against the

order of Ld. CIT(A)-6, Delhi dated 28.07.2015 for AY 2005-06,

challenging the order of Ld. CIT(A) in quashing the notice u/s

148 of the I.T. Act.
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                                               ITA.No.5756/Del./2015



2.   The facts of the case are that the AO passed the

assessment order u/s 147/143(3) of the Act dated 14.03.2013

computing    the   total   income   of   assessee   at    Rs.    (-)

5,95,92,000/-.     Thus, income is computed at loss of Rs.

5,95,92,000/-.     The assessee preferred appeal before Ld.

CIT(A) and according to the Department the Ld. CIT(A) decided

the appeal of assessee, vide impugned order dated 28.07.2015.

3.   Ld. Counsel for the assessee, at the outset, submitted

that it is an improper and invalid appeal filed by the Revenue,

therefore, liable to be dismissed summarily. He has pointed

out that the assessment order dated 14.03.2013 in this case

was challenged before Ld. CIT(A)-38, Delhi which was decided,

vide order dated 05.04.2017, copy of the order is placed on

record.   He has submitted that in the impugned order the

assessed income have been shown at Rs. (-) 45,81,79,372/-,

therefore, it is a different order against which departmental

appeal has been filed. Ld. DR, however, could not contribute

anything on the issue.
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                                                ITA.No.5756/Del./2015








4.   We have considered the submissions of both the parties

and find that departmental appeal is invalid and improperly

filed and, as such, liable to be rejected. The AO passed the

impugned assessment order dated 14.03.2013 computing the

loss of Rs. 5,95,92,000/-. This order was challenged before

Ld. CIT(A)-38 who had decided the appeal of assessee on

05.04.2017.    Copy of this order of the CIT(A) is placed on

record at page 10 of the PB.        In this order ld. CIT(A) has

specifically mentioned that this appeal is filed against the

order of 147/143(3) dated 14.03.2013.        Thus, the Revenue

should have filed the present departmental appeal against the

order of Ld. CIT(A) dated 05.04.2017.      However, the present

departmental appeal is filed on 15.10.2015 i.e. prior to passing

of the correct order by the Ld. CIT(A) on 05.04.2017. There is

a difference in the assessed income in the order of the Ld.

CIT(A) dated    28.07.2015    in which assessed        income     is

mentioned at Rs. (-) 45,81,79,372/-.       Therefore, it appears

that the impugned order against which present departmental

appeal is filed may be the different appellate order but it would
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                                                ITA.No.5756/Del./2015








not   relate   to   the   impugned   assessment     order     dated

14.03.2013. We, therefore, hold that the departmental appeal

filed in the instant appeal is improper and invalid. The same

is accordingly rejected.    However, Revenue is at liberty to

prefer fresh appeal against the appropriate order of Ld. CIT(A),

if so advised in accordance with law.

5.    In the result, departmental appeal is rejected.

      Order pronounced in the open Court.

      Sd/-                                       Sd/-

(L.P. SAHU)                                 (BHAVNESH SAINI)
ACCOUNTANT MEMBER                           JUDICIAL MEMBER
Delhi,
Dated 24.10.2018
*Kavita Arora

Copy to
1. The appellant
2. The respondent
3. CIT(A) concerned
4. CIT concerned
5. D.R. ITAT `SMC' Bench, Delhi
6. Guard File.

                      // BY Order //

        Assistant Registrar : ITAT Delhi Benches : Delhi.
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                                                                     ITA.No.5756/Del./2015




Date of dictation                                                    18.10.2018
Date on which the typed draft is placed before the dictating         22.10.2018
Member
Date on which the typed draft is placed before the Other Member
Date on which the approved draft comes to the Sr. PS/PS              24.10.18
Date on which the fair order is placed before the Dictating Member   24.10.18
for pronouncement
Date on which the fair order comes back to the Sr. PS/PS             24.10.18
Date on which the final order is uploaded on the website of ITAT     24.10.18
Date on which the file goes to the Bench Clerk                       24.10.18
Date on which the file goes to the Head Clerk
The date on which the file goes to the Assistant Registrar for
signature on the order
Date of dispatch of the Order