2023 (5) TMI 549

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....ondent Through: Mr Aniket D. Aggarwal, 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. ....

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.... Income Tax Appellate Tribunal [in short, "Tribunal"] had 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 th....

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....ch according to us appear to be contrary. We further find that CIT(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.....