2020 (1) TMI 1020

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....plicant : Ms. Nidhi Sharma, Sr. D.R. For the Respondent : Dr. Shashwat Bajpai, Adv. ORDER PER SUCHITRA KAMBLE, JM This Miscellaneous Application is filed by the Revenue in respect of order dated 16.04.2019 passed by the Tribunal. 2. The Ld. DR submitted that the order of the Tribunal is not acceptable on merit by the Revenue as per the specific provision u/s 271AAA of the Income Tax....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....be restored for fresh hearing on merit. 3. The Ld. AR submitted that the Revenue has filed appeal before the Hon'ble Delhi High Court being ITA No.847/2019 and the said appeal is admitted vide order dated 09.10.2019, therefore, this Misc. Application is a multiplicity of proceeding and becomes infructuous. Therefore, the Ld. AR submitted that this Misc. Application be dismissed. 4. We have h....