EXPEDITORS INTERNATIONAL (INDIA) PRIVATE LIMITED,NEW DELHI vs. ACIT CIRCLE-7(1), NEW DELHI

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ITA 15/DEL/2021Status: DisposedITAT Delhi24 August 2021AY 2005-062 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal found that the reasons provided for the significant delay were not tangible or valid. Consequently, the Tribunal declined to condone the delay in filing the appeal.

What were the facts?

The assessee filed an appeal before the ITAT for AY 2005-06, but it was filed 3535 days beyond the limitation period. The assessee's representative cited a different case and the audited financial statements to request condonation of delay.

What were the issues?

The primary issue was whether the delay in filing the appeal by the assessee could be condoned due to lack of valid and tangible reasons.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘I-2’, NEW DELHI

Before: Sh. Amit ShuklaDr. B. R. R. Kumar

For Appellant: Adv. &
For Respondent: Ms. Meera Srivastava, CIT DR
Hearing: 26.07.2021Pronounced: 24.08.2021

Per Dr. B. R. R. Kumar, Accountant Member:

1.

The appeal of the assessee for the assessment year 2005- 06, the order of the ld. CIT (A) was passed on 28.08.2011 whereas the assessee field further appeal before the Tribunal on 12.01.2021 which has been barred by limitation by 3535 days.

2.

During the hearing, the ld. AR referred to the order of Anand Kumar Jain Vs ITO in dated 20.08.2019 and the Audited Financial statement of the assessee and pleaded that the delay be condoned. The ld. AR could not make available any tangible reasons to condone the delay.

2 Expeditors International (India) Pvt. Ltd. 3. We find that the facts or ratio of the case referred are not applicable to the instant case. In addition, no valid reasons for delay of the appeal by 10 long years have been canvassed by the assessee. Hence, we decline to condone the delay in the absence of any valid reasons.

The appeal of the assessee is dismissed in limine. 4.

5.

In the result, the appeal of the assessee is dismissed. Order Pronounced in the Open Court on 24/08/2021.

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