9911796707
TMI Blog2024 (10) TMI 1284X X X X Extracts X X X X X X X X Extracts X X X X ..... ere a large number of appeals, which were filed between the period March, 2020 to March, 2022. And, the said appeals could not have been pursued on account of outbreak of the COVID-19 pandemic. It is clear that there is an inordinate delay of 880 days in re-filing the appeal. We do not find that there are sufficient grounds to justify such an inordinate delay. The application is, accordingly, dism ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng material was found during the search conducted, the re-assessment could not be sustained. Decided in favour of assessee. - HON'BLE MR. JUSTICE VIBHU BAKHRU AND HON'BLE MS. JUSTICE SWARANA KANTA SHARMA For the Appellant Through: Mr. Ruchir Bhatia and Mr. Sholo Chandra, Adovocates For the Respondent Through: Mr. C.S. Aggarwal, Sr. Advocate with Mr. Ravi Pratap Mall and Mr. Uma Shankar, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re-filing the appeal has been rejected, it is not necessary to consider the Revenue s appeal on merits. Notwithstanding the same, we have briefly examined the Revenue s appeal on merits as well. 6. The Revenue seeks to appeal the order dated 15.10.2020 passed by the learned Income Tax Appellate Tribunal (hereafter the learned ITAT) in ITA No. 2113/Del/2017 in respect of assessment year (AY) 2007- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal before the Commissioner of Income Tax (Appeals) [hereafter learned CIT(A)] assailing the said addition. The said appeal was allowed and the addition made by the AO was deleted on the ground that since no incriminating material was found during the search conducted, the re-assessment could not be sustained. The learned CIT(A) had relied on the earlier decision of Court in Commissioner of In ..... X X X X Extracts X X X X X X X X Extracts X X X X
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