JUDGMENT

Rajiv Shakdher, J. (Oral)

CM APPL. 33413/2023

1. Allowed, subject to all just exceptions.

CM APPL. 33412/2023 [Application filed on behalf of the appellant/revenue seeking condonation of delay of 14 days in filing the appeal]

2. This is an application moved on behalf of the appellant/revenue seeking condonation of delay in filing the appeal.

2.1. According to Mr Sanjay Kumar, senior standing counsel who appears on behalf of the appellant/revenue, there is a delay of 14 days.

3. Having regard to the delay involved, we are inclined to condone the delay in filing the appeal.

4. The prayer made in the application is allowed. The delay is, accordingly, condoned.

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

ITA 340/2023

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

7. The appellant/revenue seeks to assail the order dated 23.11.2022 passed by the Income Tax Appellate Tribunal [in short, "the Tribunal"], concerning appeals filed by the appellant/revenue and cross-objections filed by the respondent/assessee against the order dated 12.06.2015 passed by the Commissioner of Income Tax Appeals [in short, "CIT(A)"].

8. Before the Tribunal, the AYs involved wer