VIBHU BAKHRU, J
1. The Revenue has filed the present appeal under Section 260A of the Income Tax Act, 1961 (hereafter 'the Act') calling into question an order dated 13th July, 2012 passed by the Income Tax Appellate Tribunal (hereafter 'the Tribunal') in ITA No. 2485/Del/2010. The said appeal was filed by the Assessee challenging an order dated 31 st March, 2010 passed by the Commissioner Income Tax (Appeals) [hereafter 'CIT(A)')] in Appeal no. 153/CIT(A) (xvii)/ Del/ 08-09 whereby the appeal filed by the ITA 86/2013 Page 1 of 23 Assessee against the assessment order dated 15th December, 2008 passed by the Assessing Officer (hereafter 'the AO') for the assessment year 2006-07, was rejected.