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Income Tax Appellate Tribunal, DELHI BENCH ‘B’ : NEW DELHI
Date of Hearing : 17.01.2023 Date of Order : 19.01.2023 ORDER
PER SHAMIM YAHYA, ACCOUNTANT MEMBER :
This appeal by the assessee is directed against the order of ld. CIT (Appeals)-3, New Delhi dated 01.12.2015 pertaining to the Assessment Year 2006-07.
At the outset, it is noted that there is a delay of filing the appeal before this Tribunal of 968 days. The reasonable cause submitted is that company’s accountant received the order through email from the counsel of the assessee company but the said accountant forgot to disclose the accounts found that the said appeal has not been filed. In these circumstances, it has been submitted that the delay should be condoned.
Ld. DR for the Revenue strongly objected to this. 4. Upon careful consideration, we do not find reasonable cause cogent enough to condone the huge delay of 968 days. The case law of vide order dated 27.08.2018 referred by ld. Counsel of the assessee is not applicable on the facts of the case here. In these circumstances, we are inclined to dismiss the appeal in limine, being time barred.
In the result, this appeal is dismissed as time barred. Order pronounced in the open court on this 19th day of January, 2023.