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09.01.2023

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

CM APPL. 760/2023 [Application filed on behalf of the appellant seeking

condonation of delay of 35 days in filing the appeal]

CM APPL. 761/2023 [Application filed on behalf of the appellant seeking

condonation of delay of 109 days in re-filing the appeal]

1.

These are the applications moved on behalf of the appellant/revenue,

seeking condonation of delay in filing and re-filing the appeal.

2.

Mr Rohit Jain, who appears on behalf of the respondent/assessee, says

that he does not oppose the prayers made in the above-captioned

applications.

3.

The delay in filing and re-filing the appeal is, accordingly, condoned.

4.

The above-captioned applications are disposed of.

ITA 5/2023

page 1 of 2

This is a digitally signed order.

The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above.

The Order is downloaded from the DHC Server on 28/01/2024 at 00:20:25

5.

This appeal concerns Assessment Year (AY) 2013-14.

6.

In this appeal, a challenge is laid to the order dated 27.01.2022,

passed by the Income Tax Appellate Tribunal [in short, “Tribunal”].

7.

Broadly, the issue