The Commissioner Of Income Tax -Exemption v. The Institute Of Chartered Accountants Of India
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IN THE HIGH COURT OF DELHI AT NEW DELHI
+ ITA 436/2019 THE COMMISSIONER OF INCOME TAX -EXEMPTION ..... Appellant Through:
Mr. Ruchir Bhatia, Adv.
Versus
THE INSTITUTE OF CHARTERED ACCOUNTANTS OF INDIA ..... Respondent Through:
Mr. Kislaya Parashar, Adv.
CORAM:
HON'BLE MR. JUSTICE VIPIN SANGHI HON'BLE MR. JUSTICE SANJEEV NARULA
O R D E R
% 20.09.2019 C.M. APPL. 20136/2019 (delay)
1. By this application, the applicant seeks condonation of delay of 29 days in filing the application. For the reasons stated in the application, the delay is condoned.
2. The application stands disposed of.
ITA 436/2019 3.
By the impugned order dated 13.04.2018, the Income Tax Appellate Tribunal considered it appropriate to remand back to the A.O. for fresh adjudication in accordance with law, after proper verification from the material available on the record.
4. In these circumstances, no question of law arises for consideration, hence, petition is dismissed.
VIPIN SANGHI, J SANJEEV NARULA, J SEPTEMBER 20, 2019 Pallavi