Court grants condonation for late appeal filing, closes revenue's appeal citing no substantial legal question.

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 revenue against the Income Tax Appellate Tribunal's order for Assessment Year 2009-10 was closed as no substantial question of law arose, following a previous judgment. The decision was in line with the principles established in the cases of CIT v. Kabul Chawla and Principal Commissioner of Income Tax v. Abhisar Buildwell.

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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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