Appeal for Assessment Year 2013-14 dismissed as legal questions already resolved; court condones filing delays.

The HC of Delhi addressed an appeal regarding the Assessment Year 2013-14. The appellant challenged an Income Tax Appellate Tribunal order and sought condonation for delays of 23 and 457 days in filing and re-filing the appeal. The court condoned the delays, opting to hear the appeal on its merits. However, it concluded that the legal question had been resolved in prior judgments, resulting in the closure of the appeal as no substantial question of law warranted further consideration.

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The High Court of Delhi heard an appeal concerning the Assessment Year 2013-14, where the appellant sought to challenge an order by the Income Tax Appellate Tribunal. The appellant filed applications for condonation of delay in filing and re-filing the appeal, citing delays of 23 days and 457 days respectively. The court, inclined to hear the appeal on merits, condoned the delays and disposed of the applications accordingly. The court found that the legal question raised in the appeal was already addressed in previous judgments, leading to the closure of the appeal as no substantial question of law required consideration.

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