JUDGMENT

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

Rajiv Shakdher, J. (Oral)

CM APPL. 23108/2023 [Application filed on behalf of the appellant seeking condonation of delay of 300 days in re-filing the appeal]

1. This is an application moved 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 300 days.

2. For the reasons given in the application, the delay is condoned.

3. The application is disposed of, in the aforesaid terms.

ITA 262/2023

4. This appeal concerns Assessment Year (AY) 2008-09.

5. The appellant/revenue seeks to assail the order dated 25.03.2021 passed by the Income Tax Appellate Tribunal [in short "the Tribunal"].

6. Learned counsel for the appellant/revenue says that the issue raised in the present appeal is covered by the judgment of the coordinate bench dated 18.09.2017 passed in ITA No. 603/2017.

7. We may note that the only issue which arises in the present appeal concerns addition made on account of unexplained credit found in the books of the respondent/assessee qua share application money.

7.1 The amount was sought to be added by the Assessing Officer(A