JUDGMENT

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

Rajiv Shakdher, J. (Oral)

CM No.42063/2023 [Application filed on behalf of the appellant seeking condonation of delay of 350 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.

2. According to the appellant/revenue, there is a delay of 350 days in re- filing the appeal.

3. For the reasons given in the application, the delay in re-filing the appeal is condoned.

4. Accordingly, the application is disposed of, in the aforesaid terms.

ITA 453/2023

5. This appeal concerns Assessment Year (AY) 2012-13.

6. Via this appeal, the appellant/revenue seeks to assail the order dated 19.11.2021 passed by the Income Tax Appellate Tribunal [in short, "Tribunal"].

7. Mr Sanjay Kumar, learned senior standing counsel, who appears on behalf of appellant/revenue, fairly, states that issue raised in the instant appeal is covered by the decision of this Court rendered in Pr. Commissioner of Income Tax-1 vs. M/s Ansal Properties and Infrastructure, 2023:DHC:5443-DB.

8. Accordingly, the appeal is closed.