2019 (5) TMI 1132

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....ndent Through: Mr. Neeraj Jain and Mr. Aniket D. Agrawal, Advocates. O R D E R 13.05.2019 CM 21968/2019 (delay) 1. For the reasons explained in the application, the delay in re-filing the appeal is condoned and the application is allowed. ITA 469/2019 2.This is an appeal by the Revenue directed against an order dated 17th May, 2018 passed by the Income Tax Appellate Tribunal ('ITAT'....

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.... setting off the loss of the Assessee of any profits and gains in business against such profits and gains of the undertaking would not arise. 4. After the order dated 9th December, 2016 was passed by the ITAT, the Revenue filed an application being MA No.309/Del./2017 under Section 254 (2) of the Act on the ground that both cited decisions had been challenged by the Revenue before the Supreme C....