2017 (7) TMI 368

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....091/2017 (delay in re-filing) 1. For the reasons stated therein, this application is allowed. The delay in re-filing the appeal is condoned. CM No. 17090/2017 (delay in filing) 2. For the reasons stated therein, this application is allowed. The delay in filing the appeal is condoned. ITA No. 361/2017 3. This is an appeal under section 260A of the Income Tax Act, 1961 ('Act') filed b....

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....nue's appeal by relying on an earlier order of the ITAT in the Assessee's own case for AY 2006-07 in ITA No. 524/Del/2014 (Commissioner of Income Tax-III v. A.R. Leasing Pvt. Ltd.). That order of the ITAT was confirmed by this Court by dismissing the Revenue's further appeal. 6. Mr. Chaudhary nevertheless insisted that since there was no consideration of the issue on merits, the present cas....