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Judgment
RAJIV SHAKDHER, J. (ORAL):
CM APPL. 47917/2023
Allowed, subject to just exceptions.
CM No.47918/2023 [Application filed on behalf of the appellant seeking condonation of delay of 170 days in re-filing the appeal]
This is an application moved on behalf of the appellant/revenue seeking condonation of delay in re-filing the appeal.
According to the appellant/asseessee, there is a delay of 170 days in re-filing the appeal.
Mr Udit Naresh, learned counsel, who appears on behalf of the respondent/assessee, says that he does not oppose the prayer made in the application.
Accordingly, the prayer made in the application is allowed.
The application is disposed of.
ITA 533/2023
This appeal concerns Assessment Year (AY) 2018-19.
Via the instant appeal, the appellant/revenue seeks to assail the order dated 13.09.2022 passed by the Income Tax Appellate Tribunal [in short, “Tribunal”].
The Tribunal has ruled in favour of respondent/assessee and in this regard relied upon the decision rendered in the assessee’s case for AYs 2007-08 to 2012-13.
It is not disputed by Mr Ruchir Bhatia, learned senior standing counsel, who appears on behalf of appellant/revenue that the issue raised in the instant appeal is covered by the decision of this court dated 31.08.2023 in The Commissioner of Income Tax-International Taxation-1 vs Amadeus IT Group SA, 2023:DHC:6502-DB.
Accordingly, the appeal is closed, as no substantial question of law arises for our consideration.