delay is condoned. 5. The application is, accordingly, disposed of. Digitally Signed By:RAHUL Signing Date:21.04.2023 05:07:47 Signature Not Verified Neutral Citation Number: 2023:DHC:2697-DB ITA 194/2023 Page 2 of 5 ITA 194/2023 6. This appeal concerns Assessment Year (AY) 2012-13. 7. The appellant/revenue seeks to assail via the instant appeal the order