JUDGMENT

Rajiv Shakdher, J. (Oral)

CM No.39036/2023

1. Allowed, subject to just exceptions.

CM No. 39035/2023 [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 the appellant/revenue, there is a delay of 14 days in filing the appeal.

3. Having regard to the period of delay, we are inclined to allow the prayer made in the application.

3.1. It is ordered accordingly.

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

ITA 419/2023

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

6. Via this appeal, the appellant/revenue seeks to assail the order dated 23.11.2022 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, says that issue raised in this appeal stands covered by the judgment dated 01.06.2023, passed in appeals preferred by the appellant/revenue, arising from the aforementioned impugned order passed by the Tribunal.

8. These appeals are ITA No. 322/2023,