M/S VXA GLOBAL LLP,JAIPUR vs. INCOME TAX OFFICER, WARD 1(1), JAIPUR, JAIPUR

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ITA 1022/JPR/2025Status: DisposedITAT Jaipur18 November 2025AY 2018-19Bench: SHRI GAGAN GOYAL (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)8 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the appellant failed to provide sufficient cause for the delay in filing the appeal. The application for condonation of delay was dismissed.

What were the facts?

The assessee's appeal was filed with a delay of 317 days. The assessee sought condonation of delay, citing medical unfitness and personal problems. However, the supporting affidavit lacked sufficient grounds for the delay.

What were the issues?

Whether sufficient cause was shown by the assessee for the inordinate delay in filing the appeal.

Which sections of the Income-tax Act were involved?

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, JAIPUR BENCHES,”A-Bench” JAIPUR

Before: SHRI GAGAN GOYAL, AM & SHRI NARINDER KUMAR, JM

Hearing: 17/11/2025Pronounced: 18/11/2025
14.

With the dismissal of the application seeking condonation of delay, the appeal having been filed 317 days after the prescribed period of limitation, deserves to be dismissed, being barred by limitation. Same is hereby dismissed. File be consigned to the record room after the needful is done by the office. Order pronounced in the open court on 18/11/2025.

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