2024 (10) TMI 1284

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....spondent Through: Mr. C.S. Aggarwal, Sr. Advocate with Mr. Ravi Pratap Mall and Mr. Uma Shankar, Advocates VIBHU BAKHRU, J. (ORAL) CM APPL. 60928/2024 (condonation of delay in re-filing) 1. The Revenue has filed this application seeking condonation of delay of 860 days in re-filing the present appeal. 2. A bare perusal of the application indicates that the only ground for delay in re-filing is....

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....te Tribunal (hereafter the learned ITAT) in ITA No. 2113/Del/2017 in respect of assessment year (AY) 2007-08. 7. The assessee had filed its return of income for the AY 2007-08 on 13.09.2007. 8. Mr. Aggarwal, learned senior counsel appearing for the assessee submits that the said return was picked up for scrutiny and an assessment order dated 31.08.2009 was passed under Section 143 (3) of the Inc....

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....t could not be sustained. The learned CIT(A) had relied on the earlier decision of Court in Commissioner of Income Tax v. Kabul Chawla: (2016) 380 ITR 573. Aggrieved by the said decision, the Revenue had preferred an appeal before the learned ITAT, however, the learned ITAT had found no fault with the decision of learned CIT(A). 11. Concededly, the said issue is covered by the earlier decision of....