JUDGMENT

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

Rajiv Shakdher, J. (Oral)

CM Appl.7971/2023

1. This is an application filed on behalf of the appellant/revenue seeking condonation of delay in re-filing the appeal.

1.1. According to the appellant/revenue, there is a delay of 23 days.

2. For the reasons given in the application, the delay is condoned. The application is, accordingly, disposed of.

ITA 104/2023

3. This appeal concerns Assessment Year (AY) 2010-11, and is directed against the order dated 22.07.2022 passed by the Income Tax Appellate Tribunal [in short, "Tribunal"].

3.1. Via the impugned order, the Tribunal has allowed the Miscellaneous Application filed by the respondent/assessee, whereby recall of Tribunal's order dated 17.12.2018 was sought.

3.2. The Tribunal had passed the order in ITA no.5534/Del/2015. The appeal before the Tribunal had been preferred by the respondent/assessee.

3.3. A perusal of the order shows, that the stand of the respondent/assessee before the Tribunal was, that it had not received the notice of hearing on 17.12.2018, when the Tribunal disposed of its appeal.

4. It is in these circumstances, that the Tribunal having satisfied itself