, , आयकर अपीलीय अिधकरण इंदौर (cid:586)ायपीठ इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI B.M. BIYANI, ACCOUNTANT MEMBER AND SHRI PARESH M. JOSHI, JUDICIAL MEMBER ITA Nos. 66/Ind/2022 (Assessment Year: 2019-20)

Such Media Publication Private NFAC, Delhi /

Limited, ITO-2(1), Bhopal Avn Towers Plot No.192, Ground Floor Zone-1, बनाम/

Vs.

M.P. Nagar, Bhopal (Assessee/Appellant) (Revenue/Respondent)

PAN: AAYCS6918G Assessee by Shri Vijay Bansal, AR Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 05.05.2025 Date of Pronouncement 08.05.2025 आदेश / O R D E R Per B.M. Biyani, AM:

This is a re-called matter. Originally this appeal was decided by Order dated 23.08.2022 of ITAT, Indore Bench in favour of assessee based on judicial view prevalent at that time but subsequently, the Hon’ble Supreme Court in Checkmate Services (P) Ltd. Vs. CIT (2022) 143 taxmann.com 178 (SC) settled the controversy finally in favour of revenue and against assessee. Therefore, the order passed by ITAT was re-called vide order dated 04.08.2023 in Misc. Application No. 11/Ind/2023 and the appeal was restored. Accordingly, this appeal has come up before this bench for hearing.

2. The issu