TMI Blog2023 (12) TMI 1188X X X X Extracts X X X X X X X X Extracts X X X X ..... ya, Jr. Standing Counsel and Mr Utkarsh Tiwari, Advs. For the Respondent Through: None RAJIV SHAKDHER, J. (ORAL): CM APPL. 62865/2023 1. Allowed, subject to just exceptions. CM Nos. 62864/2023 [Application filed on behalf of the appellant seeking condonation of delay of 42 days in filing the appeal] 2. This is an application filed on behalf of the appellant/revenue, seeking condonation ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... said appeal was numbered as ITA 674/2023. It is submitted that the said appeal came up for hearing on 01.12.2023. It is not disputed by Mr Agarwal that the proposed questions raised in the instant appeal are identical to those that were raised in ITA 674/2023. 9. We have examined the order passed on 01.12.2023. Since there is no contestation that the issue obtaining in the instant matter also ar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .
13.1 Having regard to the aforesaid position, it is made clear that if the appellant/revenue were to succeed in the pending Special Leave Petition, it would have liberty to approach the court for revival of the instant appeal.
14. The Registry will dispatch the copy of the order passed today to the respondent/assessee via all modes, including email. X X X X Extracts X X X X X X X X Extracts X X X X
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