2017 (11) TMI 1313

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ates ORDER CM APPL 17221/2017 (for exemption) 1. Allowed subject to all just exceptions. CM APPL 17222/2017 (for delay) 2. For the reasons stated therein, this application is allowed. The delay of 31 days in filing the appeal is condoned. ITA No. 374/2017 3. This appeal by the Revenue under Section 260A of the Income Tax Act, 1961 ('Act') is directed against the impugned order dated 30th Sep....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nswering this question in favour of the Assessee, the ITAT has referred to its earlier order made for an earlier AY involving the same Assessee on this issue. That order has also been upheld by this Court while dismissing the Revenue's appeal, ITA No. 642 of 2016, on the ground of delay. 6. As far as the second question is concerned which is about the Commissioner of Income Tax (Appeals) [CIT....