JUDGMENT

Rajiv Shakdher, J. (Oral)

CM No.34966/2023

1. Allowed, subject to just exceptions. CM No. 34965/2023 [Application filed on behalf of the appellant/revenue seeking condonation of delay of 14 days in re-filing the appeal]

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

2.1. According to the appellant/revenue, there is a delay of 14 days in re-filing the appeal.

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

4. Accordingly, the application is disposed of.

ITA 367/2023

5. This appeal concerns Assessment Year (AY) 2009-10.

6. The appellant/revenue seeks to assail the order of the Income Tax Tribunal [in short, "Tribunal"] dated 23.11.2022.

7. Mr Sanjay Kumar, learned senior standing counsel, who appears on behalf of the appellant/revenue informs us that the issue raised in the present appeal is covered by the decision dated 01.06.2023 rendered by this Court in ITA No. 332/2023, ITA No. 323/2023 & ITA No. 327/2023.

8. The moot point which arose for consideration before the Tribunal was, whether additions could be made where incriminating material was not found for the Assessment Ye