2020 (1) TMI 1020

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..... 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 Act thereby the assessee shall pay by way of....

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....he 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 heard both the parties and perused all the relevan....