Expeditors International (India) Private Limited, New Delhi V. ACIT Circle-7(1), New Delhi

ITA 15/DEL/2021

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 7586 (ITAT-DELHI)
• Duration Of Justice: 7 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-08-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2005-2006
• Appeal Filed On: 12-01-2021
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: MEERA SRIVASTAVA
• Assessee Lawyers: HARPREET S AJMANI

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH I-2, NEW DELHI BEFORE SH. AMIT SHUKLA, JUDICIAL MEMBER DR. B. R. R. KUMAR, ACCOUNTANT MEMBER ITA NO. 15/DEL/2021 : ASSTT. YEAR: 2005-06 M/S EXPEDITORS INTERNATIONAL (INDIA) PVT. LTD., ROOM NO. 7B, 1 ST FLOOR, IMPORT BUILDING NO. 3, INTERNATIONAL CARGO TERMINAL, INDIRA GANDHI INTERNATIONAL AIRPORT, NEW DELHI-110037 VS ACIT, CIRCLE-7(1), NEW DELHI (APPELLANTT (RESPONDENT) PAN NO. AAA CE1795K ASSESSEE BY : SH. DEEPAK CHOPRA, ADV. & SH. HARPREET S. AJMANI, ADV. REVENUE BY : MS. MEERA SRIVASTAVA, CIT DR DATE OF HEAR ING: 26 . 0 7 .20 21 DATE OF PRONOUNCEMENT: 24 .0 8 .20 2 1 ORDER 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 28.0 8.2011 WHEREAS THE ASSESSEE FIELD FURTHER APPEAL BEFORE TH E TRIBUNAL ON 12.01.2021 WHICH HAS BEEN BARRED BY LIMITATION BY 3 535 DAYS. 2. DURING THE HEARING, THE LD. AR REFERRED TO THE O RDER OF ANAND KUMAR JAIN VS ITO IN ITA NO. 4192/MUM/2012 DA TED 20.08.2019 AND THE AUDITED FINANCIAL STATEMENT OF T HE ASSESSEE AND PLEADED THAT THE DELAY BE CONDONED. THE LD. AR COULD NOT MAKE AVAILABLE ANY TANGIBLE REASONS TO CONDONE THE DELAY. ITA NO. 15/DEL/2021 EXPEDITORS INTERNATIONAL (INDIA) PVT. LTD. 2 3. WE FIND THAT THE FACTS OR RATIO OF THE CASE REFE RRED ARE NOT APPLICABLE TO THE INSTANT CASE. IN ADDITION, NO VAL ID REASONS FOR DELAY OF THE APPEAL BY 10 LONG YEARS HAVE BEEN CANV ASSED BY THE ASSESSEE. HENCE, WE DECLINE TO CONDONE THE DELA Y IN THE ABSENCE OF ANY VALID REASONS. 4. THE APPEAL OF THE ASSESSEE IS DISMISSED IN LIMINE. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 24/08/2021. SD/- SD/- (AMIT SHUKLA) (D R. B. R. R. KUMAR) JUDICIAL MEMBER ACCOU NTANT MEMBER DATED: 24/08/2021 *SUBODH KUMAR, SR. PS* COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR