2023 (8) TMI 1082

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....vendra Singh and Mr Puneett Singhal, Standing Counsels. For the Respondent Through: None. RAJIV SHAKDHER, J. (ORAL): CM No.41738/2023 in ITA 451/2023 CM No.41740/2023 in ITA 452/2023 1. Allowed, subject to just exceptions. CM No.41739/2023 in ITA 451/2023 CM No.41741/2023 in ITA 452/2023 [Applications filed on behalf of the appellant/revenue seeking condonation of delay of 38 days in filing....

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.... pending adjudication before the Income Tax Appellate Tribunal [in short, "Tribunal"]. 9. It is, however, Mr Gupta's contention that the additions made vis-à-vis the respondent/assessee, albeit, on protective basis which were the subject matter of the appeal before the Tribunal could have been kept pending instead of being closed. 10. According to us, that was one alternative. The other a....