2023 (12) TMI 1233

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....D HON'BLE MR. JUSTICE GIRISH 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....

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....0/2023], AY 2019-20 [ITA 801/2023] and AY 2017-18 [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 ....

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....a view with regard to the second issue as well, which is broadly 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 impu....