2023 (7) TMI 1316

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.... per request)] For the Appellant : Mr Abhishek Maratha, Sr Standing Counsel with Mr Akshat Singh, Jr Standing Counsel. For the Respondent : None. RAJIV SHAKDHER, J.: (ORAL) CM APPL. 38119/2023 in ITA 409/2023 CM APPL. 38122/2023 in ITA 410/2023 CM APPL. 38125/2023 in ITA 411/2023 CM APPL. 38128/2023 in ITA 412/2023 1. Allowed, subject to just exceptions. CM APPL. 38117/2....

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.... 38121/2023 in ITA 410/2023 CM APPL. 38124/2023 in ITA 411/2023 CM APPL. 38127/2023 in ITA 412/2023 [Applications filed on behalf of the appellant/revenue seeking condonation of delay of 118 days in re-filing] 5. These are the applications moved on behalf of the appellant/revenue seeking condonation of delay in re-filing the appeal. 5.1 According to the appellant/revenue, there is a de....

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....t"] in view of the fact that no income exempt from tax had been earned during the relevant period. 11. According to us, the issue is covered by the following decisions: (i) Judgement dated 02.09.2015 passed in ITA 749/2014, titled Cheminvest Limited v. Commissioner of Income Tax-VI. (ii) Commissioner of Income-tax, Central 1, Chennai v. Chettinad Logistics (P.) Ltd. [2017] 80 ....