JUDGMENT

[Physical Hearing/Hybrid Hearing (as per request)]

Rajiv Shakdher, J. (Oral)

CM APPL. 6764/2023 in ITA 78/2023

CM APPL. 6766/2023 in ITA 79/2023

1. Allowed, subject to just exceptions. CM APPL. 6763/2023 in ITA 78/2023 CM APPL. 6765/2023 in ITA 79/2023 [Applications filed on behalf of the appellant seeking condonation of delay of 100 days in re-filing the appeal]

2. These are applications filed on behalf of the appellant/revenue seeking condonation of delay in re-filling the appeals.

3. According to the appellant/revenue, there is delay of 100 days.

4. For the reasons given in the applications, the delay in re-filling the appeals is condoned.

5. The applications are disposed of in the aforesaid terms.

ITA 78/2023

ITA 79/2023

6. These appeals are directed against order dated 01.04.2022 passed by the Income Tax Appellate Tribunal [in short, "Tribunal"] concerning MA No. 756 preferred in ITA 6208/Del/2015 and MA No. 755 preferred in ITA 6207/Del/2015.

6.1. ITA 78/2023 concerns Assessment Year (AY) 2009-10, while ITA 79/2023 concerns AY 2008-09.

7. The appellant/revenue is aggrieved by the fact that via the aforementioned order the Tribunal has recalled its order dated 26.10.