2023 (11) TMI 811

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....he Respondent Through: Mr Gaurav Gupta, Sr. Standing Counsel with Mr Puneett Singhal, Mr Shivendra, Ms Deepika and Ms Mahima, Standing Counsels. RAJIV SHAKDHER, J. (ORAL): CM No.56886/2023 Allowed, subject to just exceptions. CM No.56885/2023 [Application filed on behalf of the appellant seeking condonation of delay of 47 days in re-filing the appeal] 1. This is an application moved....

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....ppellate Tribunal [in short, "Tribunal"]. 7. Before the Tribunal, an appeal was preferred by the respondent/revenue against the order dated 29.03.2018 passed by the Commissioner of Income Tax (Appeals) [in short, "CIT(A)"]. 8. The CIT(A) via the said order deleted an addition of Rs. 1,90,00,000/- made under Section 68 of the Income Tax Act, 1961 [in short, "Act"]. 9. This addition was mad....

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....that the appellant/assessee was not represented before the Tribunal. Clearly, in view of this circumstance, the appellant/assessee had no opportunity to deal with the decision on which the Tribunal has relied while passing the impugned order dated 18.01.2023. 14. Concededly, no hearing was held between 13.12.2022 and the date on which impugned order was passed. 15. In these circumstances, th....