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Income Tax Appellate Tribunal, DELHI BENCH ‘I-2’, NEW DELHI
Before: Sh. Amit ShuklaDr. B. R. R. Kumar
Per Dr. B. R. R. Kumar, Accountant Member:
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.
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.
In the result, the appeal of the assessee is dismissed. Order Pronounced in the Open Court on 24/08/2021.