JUDGMENT

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

Rajiv Shakdher, J. (Oral)

CM No. 63257/2023 [Application filed on behalf of the appellant seeking

condonation of delay of 457 days in re-filing the appeal]

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

1.1. According to the appellant/revenue, there is a delay of four hundred and fifty-seven (457) days in re-filing the appeal.

2. Since we are taking up the appeal for hearing on merits, the delay in re-filing is condoned.

3. The application is disposed of in the aforesaid terms.

ITA 713/2023

4. This appeal concerns Assessment Year (AY) 2014-15.

5. Via the instant appeal, the appellant/revenue seeks to assail the order dated 24.03.2021 passed by the Income Tax Appellate Tribunal [in short "Tribunal"].

6. Mr Abhishek Maratha, learned senior standing counsel, who appears on behalf of the appellant/revenue, fairly informs us that the questions proposed in the instant appeal are identical to the questions that were raised by the appellant/revenue in ITA Nos. 353/2023, 360/2023, and 185/2022 and 169/2003.

7. Insofar as ITA No. 353/2023 and ITA No. 360/2023 are concerned, t