2023 (5) TMI 549

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....l, Advocate. RAJIV SHAKDHER, J.: (ORAL) CM APPL. 17995/2023 1. Allowed, subject to just exceptions. CM APPL.17996/2023[Application filed on behalf of the appellant/revenue for condonation of delay of 240 days in filing the appeal] 2. This is an application filed on behalf of the appellant/revenue seeking condonation of delay in filing the appeal. 2.1 According to the appellant/revenue, t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....confirmed the findings of fact returned by the Commissioner of Income Tax (Appeals) [in short, "CIT(A)"]. 9. The relevant paragraphs of the impugned order dated 14.10.2021, for the sake of convenience, are extracted hereafter: "10. We have heard the rival submissions and perused the materials available on record. The issue in the present ground is with respect to the deleting the addition of Rs....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....A) for the reasons stated in the order has deleted the addition. Before us, Revenue has not pointed any fallacy in the findings of CIT(A). In such a situation, we find no reason to interfere with the order of CIT(A) and thus the ground of Revenue is dismissed. xxx xxx xxx 12. As far as ITA No. 2988/Del/2018 for A.Y. 2014-15 is concerned, before us, both the parties have submitted that the iss....