COMMISSIONER OF INCOME TAX-20 Vs. HARJEET SHARMA

JUDGEMENT

(1.) CM No. 8776/2015 (for condonation of delay in re -filing the appeal).

(2.) FOR the reasons stated in the application, the delay in re -filing the appeal is condoned.

(3.) THIS appeal by the Revenue under Section 260A of the Income Tax Act, 1961 ('Act') is directed against an order dated 18th July 2014 passed by the Income Tax Appellate Tribunal ('ITAT') in ITA No. 6147/Del/2013 pertaining to the Assessment Year ('AY') 2006 -07.