SAKATA INX INDIA PRIVATE LIMITED,BHIWADI, ALWAR vs. PRINCIPAL COMMISSIONER OF INCOME TAX, JAIPUR-1, NEW CENTRAL REVENUE BUILDING, BHAGWAN DAS ROAD

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ITA 140/JPR/2024Status: DisposedITAT Jaipur01 October 2024AY 2018-191 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 observed that the assessee failed to provide sufficient cause for the significant delay in filing the appeal. Therefore, the submissions regarding the delay were not found to have merit.

What were the facts?

The assessee filed an appeal with an inordinate delay of 262 days. The assessee sought condonation of this delay. The ITAT considered the totality of facts, circumstances, and various decisions.

What were the issues?

Whether sufficient cause was shown for condoning the inordinate delay of 262 days in filing the appeal.

Which sections of the Income-tax Act were involved?

SC 2191 and D. Gopinathan Pillai vs State of Karal;a & Anr.AIR 2007 SC 2624

AI-generated summary — verify with the full judgment below

16 SC 2191 and D. Gopinathan Pillai vs State of Karal;a & Anr.AIR 2007 SC 2624. Considering the totality of the facts and circumstances and also taking into consideration various decisions mentioned (supra), we are of the view that the assessee has failed to make out a case of sufficient cause for condoning the inordinate delay of 262 days and thus the Bench does not find merit in the submissions as to the inordinate delay in filing the appeal and thus the same is dismissed as indicated above.

4.

0 In the result, the appeal of the assessee is dismissed Order pronounced in the open court on 09/2024. (डॉ. दीपक पी. रिपोर्ट) (Dr. Dipak P. Ripote) लेखा सदस्य / Accountant Member (डॉ.एस.सीतालक्ष्मी) (Dr. S. Seethalakshmi) न्यायिक सदस्य / Judicial Member जयपुर/ Jaipur दिनांक/ Dated:-0)/09/2024 *Santosh आदेश की प्रतिलिपि अग्रेशित / Copy of the order forwarded to: The Appellant- Sakata Inx India Pvt. Ltd. Alwar. 1. 2. प्रत्यर्थी / The Respondent- Pr. CIT, Jaipur-1. 3. 4. 5. आयकर आयुक्त / The Id CIT विभागीय प्रतिनिधि, आयकर अपीलीय अधिकरण, जयपुर/DR, ITAT, Jaipur गार्ड फाईल / Guard File ITA No. 140/JPR/2024) आदेशानुसार / By order, सहायक पंजीकार / Asstt. Registrar Firefox file:///C:/JudiSIS/JAIPUR-822279-OrderSheetEntries ITA 140/JPR/2024 (Assessment Year: 2018-19) In the case of SAKATA INX INDIA PRIVATE LIMITED vs. PRINCIPAL COMMISSIONER OF INCOME TAX, JAIPUR-1

The Appeal was called out today and heard by the Bench constituted by: DR. S SEETHALAKSHMI, JUDICIAL MEMBER DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER Bench: A 7 10-Jul-2024 (Wednesday) से गठित न्यायपीठ द्वारा अपील / विविध आवेदन / स्थगन आवेदन को आज बुलाया गया और सुना गया। Assessee represented by: SHRI PRAKUL KHURANA, ADV. & SHRI MUKESH SONI, ADV. HEARD Department represented by: SHRI ARVIND KUMAR, CIT-DR आदेश हेतु सुरक्षित। Kept for Orders. फिजिकल हियरिंग में सुना गया है। Heard in physical hearing. Dismiss the Appeal on delay Cannot be Condonad begre pert DR. DIPAK P. RIPOTEDR. S SEETHALAKSHMI ACCOUNTANT MEMBER JUDICIAL MEMBER आदेश की घोषणा की गई Order Pronounced 1 of 1 JM 10/07/2024,

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