ORDER : Leave granted. 2. The appellant herein had preferred ITA NO.267 of 2023 before the High Court of Delhi, raising certain substantial questions of law. 3. Learned senior counsel for the appellant submitted that on 18.05.2023, learned counsel on behalf of the appellant expressly submitted before the High Court that two substantial questions of law raised in the appeal was covered by the judgment of this Court in Checkmates Services Pvt. Ltd. vs. Commissioner of Income Tax (2022 SCC OnLine SC 1423) and therefore, only one substantial question of law remains for consideration. On the basis of the said submission, the High Court considered only one substantial question of law and answered the said substantial question of law in favour of the appellant herein (Assessee) and against the respondent (Revenue). However, the appeal was dismissed by the High Court. Learned senior counsel for the appellant submitted that although the third substantial question of law was answered in favour of the appellant herein, nevertheless, the appellant is aggrieved, in the sense that an erroneous submission was made on behalf of the appellant on 18.05.2023 to the effect that two other substantial questions of law had been covered by the judgment of this Court in Checkmates Services Pvt. Ltd. (supra). In fact, the said submission is not in accordance with law and the High Court had, to consider the said two substantial questions of law also raised by the appellant herein. Nevertheless, there can be no error, as such, in the order dated 18.05.2023. But the fact remains that the appellant has now lost an opportunity of making its submissions on the two other substantial questions of law on account of the submission made on behalf of the appellant. Learned senior counsel, therefore, prayed that the appellant herein may be given an opportunity to make submissions before the High Court on the other two substantial questions of law, which were raised before the High Court in ITA No.267 of 2023 or in the alternative, this Court may hear this appeal on those two substantial questions of law. Learned senior counsel for the appellant has submitted a copy of the order dated 18.05.2023 passed in ITA No.267 of 2023, by which the appellant is aggrieved. The same is taken on record. 4. Learned senior counsel for the appellant has submitted a copy of the order dated 18.05.2023 passed in ITA No.267 of 2023, by which the appellant is aggrieved. The same is taken on record. 4. Per contra, learned Additional Solicitor General appearing for the respondent submitted that the impugned order dated 05.09.2023 in this appeal, per se, would not call for any interference at all. It was on the basis of the submission made by learned counsel for the appellant herein that the High Court proceeded to consider only one of the substantial questions of law and observed that the other two substantial questions of law were covered by the Judgment of this Court in Checkmates Services Pvt. Ltd. (supra). Thus where the appellant cannot now seek to assail the order dated 05.09.2023 in this appeal in the absence of there being any challenge to the order dated 18.05.2023 inasmuch as the said order remains on the file of the High Court and the High Court has thereafter proceeded to dispose of the appeal on 05.09.2023. He, therefore, submitted that at this stage there can be no interference with the impugned order and hence, the appeal may be dismissed. 5. We have considered the arguments advanced at the bar and also the submission made by the learned senior counsel for the appellant to the effect that the learned counsel, who appeared on behalf of the appellant before the High Court erroneously contended that two substantial questions of law were covered by the Judgment of this Court in Checkmates Services Pvt. Ltd. (supra) against the Assessee, but that is not so. 6. In the circumstances, we find that an opportunity must be given to the appellant herein to make submissions on those two substantial questions of law and for the purpose of reconsidering whether they were covered by the judgment of this Court in Checkmates Services Pvt. Ltd. (supra) against the Assessee or not. 7. 6. In the circumstances, we find that an opportunity must be given to the appellant herein to make submissions on those two substantial questions of law and for the purpose of reconsidering whether they were covered by the judgment of this Court in Checkmates Services Pvt. Ltd. (supra) against the Assessee or not. 7. For the aforesaid purpose, we have no option but to set aside the order dated 05.09.2023, although the said order has been accepted by both sides and there is no challenge to the same in the context of there being any error in the said order, but being assailed only for the purpose of seeking to assail the order dated 18.05.2023 and for seeking restoration of ITA NO.267 of 2023 on the file of the High Court of Delhi at New Delhi on setting aside the order dated 05.09.2023. 8. In the circumstances, we do not wish to consider this case on the merits of the order dated 05.09.2023 passed in ITA NO.267 of 2023 by the High Court of Delhi for the simple reason that the same has been accepted by both sides. However, the said order has to be set aside as it is a final order of the High Court, so as to enable ITA No.267 of 2023 being restored on the file of the High court. Consequently, we also set aside the interim order dated 18.05.2023. 9. In the result, ITA No.267 of 2023 is restored on the file of the High Court. The parties are at liberty to advance their arguments on all substantial questions of law which have been raised by the appellant herein. The High Court is now requested to dispose of the said appeal in accordance with law. All contentions on behalf of both sides are reserved to be advanced before the High court. 10. This appeal is disposed of in the aforesaid terms. Pending application(s), if any, shall stand disposed of.