JUDGMENT

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

Rajiv Shakdher, J. (Oral)

CM APPL. 10173/2023 in ITA 119/2023

CM APPL. 10177/2023 in ITA 121/2023 [Applications filed on behalf of the appellant/revenue seeking condonation of delay of 214 days in filing the appeals]

1. These are the applications moved on behalf of the appellant/revenue seeking condonation of delay in filing the appeals.

1.1 According to the appellant/revenue, there is a delay of 214 days in filing the appeals.

2. Mr C.S. Aggarwal, learned senior standing counsel, who appears on behalf of the respondent/assessee, says that he does not oppose the prayer made in the applications.

3. Accordingly, the prayers made therein are allowed.

4. The applications are disposed of, in the aforesaid terms.

ITA 119/2023 & ITA 121/2023

5. These appeals concern Assessment Year (AY) 2016-17 (ITA No. 119/2023) and AY 2015-16 (ITA No. 121/2023).

6. The appellant/revenue has laid challenge to a common order of the Income Tax Appellate Tribunal [in short, `Tribunal'] dated 24.11.2021.

7. In the connected appeals which were listed on our board today i.e. ITA 22/2023, ITA 23/2023 and ITA 122/2023, we have noticed that in the earl