2023 (12) TMI 1233

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....KATHPALIA For the Appellant Through: Mr Ruchir Bhatia, Sr. Standing Counsel with Ms Deeksha Gupta, Adv. For the Respondent Through: Mr Ajay Vohra, Senior Advocate with Mr Aniket D. Agrawal and Mr Abhishek Singhvi, Advocates. RAJIV SHAKDHER, J. (ORAL): CM No. 66565/2023, CM No. 66672/2023 [Applications filed on behalf of the appellant seeking condonation of delay of 162 days in re-filing the....

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....[ITA 803/2023]. 5. ITAs 800/2023 and 801/2023 assail a common order passed by the Income Tax Appellate Tribunal [in short, "Tribunal"] dated 26.12.2022, while ITA No. 803/2023 lays challenge to the order dated 29.04.2022 passed by the Tribunal. 6. As a matter of fact, the common order dated 26.12.2022 is pivoted on the Tribunal's order dated 29.04.2022 rendered qua AY 2017-18. 7. The record sho....

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....ly referred to hereinabove. 11. Therefore, without disturbing the impugned orders passed by the Tribunal, with the consent of counsel for the parties, the above-captioned matters are remitted to the Tribunal for rendering a decision with regard to the second issue. 12. It is made clear that whichever party is aggrieved by the impugned order, as well as the order passed upon remand by the Tribuna....