2023 (9) TMI 840

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....filed on behalf of the appellant/revenue seeking condonation of delay of 24 days in filing the appeal] CM APPL.40439/2023 [Application filed on behalf of the appellant/revenue seeking condonation of delay of 94 days in re-filing the appeal] 2. These are applications which seek condonation of delay in filing and re-filing. 3. According to the appellant/revenue, there is a delay of 24 days in filing the appeal and 94 days in re-filling the appeal. 4. Having regard to the period of delay and the stand taken by the counsel for the appellant/revenue, we are inclined to condone the delay. 5. It is ordered accordingly. 6. The applications shall stand disposed of, in the aforesaid terms. ITA 433/2023 7. This appeal concerns ....

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.... The Tribunal also noticed its decision concerning the respondent/assessee for AY 2010-11 passed in ITA No. 7111/Del/2019, and accordingly ruled in favour of the respondent/assessee. 16. Mr Puneet Rai, learned senior standing counsel, who appears for the appellant/revenue, informs us that the appellant/revenue had not preferred an appeal qua AY 2010-11 before this Court, as the tax effect was below the prescribed threshold limit. 17. However, the extract of the order passed by the Tribunal for AY 2010-11 shows that the Tribunal, at that stage, had noticed the judgment of the Supreme Court on the very same issue rendered in Engineering Analysis Centre of Excellence Private Limited vs CIT (2021) 432 ITR 471 (SC). 18. Faced with this,....