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of <h1>Court grants condonation for late appeal filing, closes revenue's appeal citing no substantial legal question.</h1> The court allowed the appellant's request for condonation of a 14-day delay in filing the appeal and disposed of the application. The appeal by the ... Assessment u/s 153A - whether any incriminating material was found in search? - HELD THAT:- As correctly observed by the Tribunal, the issue is covered by the judgment of the coordinate bench of this court in CIT v. Kabul Chawla [2015 (9) TMI 80 - DELHI HIGH COURT] The decision in Kabul Chawla’s case has been affirmed by the Supreme Court in Principal Commissioner of Income Tax v. Abhisar Buildwell, [2023 (4) TMI 1056 - SUPREME COURT] Given the position that no incriminating material was found qua the AYs in issue, we find no reason to interfere with the impugned judgment.Therefore, according to us, no substantial question of law arises for our consideration. Issues:1. Condonation of delay in filing the appeal.2. Appeal challenging the order of the Income Tax Appellate Tribunal for Assessment Year 2009-10.Condonation of Delay:An application was filed by the appellant/revenue seeking condonation of a 14-day delay in filing the appeal. The court allowed the application, considering the period of delay, and disposed of the application accordingly.Appeal for AY 2009-10:The appeal was filed by the appellant/revenue against the order passed by the Income Tax Appellate Tribunal for Assessment Year 2009-10. The Tribunal found no incriminating material for the said year, as confirmed by seized documents not related to the assessment year in question. The issue was deemed covered by a previous judgment, and as no substantial question of law arose, the appeal was closed. The decision was based on the principle established in the case of CIT v. Kabul Chawla, which was affirmed by the Supreme Court in Principal Commissioner of Income Tax v. Abhisar Buildwell.(Note: The summary provides a concise overview of the judgment, highlighting the key issues and decisions made by the court.)
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