COMMISSIONER OF INCOME TAX (EXEMPTIONS) DELHI vs INDIAN EVANGELICAL TEAM

$~42
* IN THE HIGH COURT OF DELHI AT NEW DELHI
Decision delivered on: 06.12.2023
+ ITA 699/2023
COMMISSIONER OF INCOME TAX (EXEMPTIONS) DELHI
….. Appellant
Through: Mr Abhishek Maratha, Senior Standing Counsel with Mr Parth Semwal, Advocate.

versus
INDIAN EVANGELICAL TEAM ….. Respondent
Through: None.

CORAM:
HON’BLE MR. JUSTICE RAJIV SHAKDHER
HON’BLE MR. JUSTICE GIRISH KATHPALIA
[Physical Hearing/Hybrid Hearing (as per request)]
RAJIV SHAKDHER, J. (ORAL):
CM No. 62868/2023 [Application filed on behalf of the appellant seeking condonation of delay of 457 days in re-filing the appeal]
1. This is an application filed on behalf of the appellant/revenue, seeking condonation of delay in re-filing the appeal.
1.1 According to the appellant/revenue, there is a delay of 457 days in re-filing the appeal.
2. Since we are taking up the appeal for hearing on merits, the delay in re-filing is condoned.
3. The application is dismissed in the aforesaid terms.
ITA 699/2023
4. This appeal concerns Assessment Year (AY) 2013-14.
5. Via the instant appeal, the appellant/revenue seeks to assail the order dated 24.03.2021 passed by the Income Tax Appellate Tribunal [in short “Tribunal”].
6. Mr Abhishek Maratha, learned senior standing counsel, who appears on behalf of the appellant/revenue, fairly informs us that the questions proposed in the instant appeal are identical to the questions that were raised by the appellant/revenue in ITA Nos. 353/2023, 360/2023, 169/2023 and 185/2022.
7. Insofar as ITA No. 353/2023 and ITA No. 360/2023 are concerned, the said appeals were closed via the decision dated 10.07.2023 passed by a coordinate bench of this court.
8. Likewise, ITA No. 169/2023 was dismissed by another coordinate bench via an order dated 22.03.2023.
9. ITA No. 185/2022 also suffered a similar fate. The decision in the said ITA was rendered on 08.07.2022 by yet another coordinate bench, whereby, it was held that no substantial question of law arises for consideration by the court.
10. Given the aforesaid position, the instant appeal is closed, as according to us, no substantial question of law arises for our consideration.

RAJIV SHAKDHER, J.

GIRISH KATHPALIA, J.

DECEMBER 6, 2023/as
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