Deep & Veer Construction Co. Pvt. Ltd., Delhi V. ITO, Ward- 10(1), New Delhi

ITA 5907/DEL/2018

AI Insights

The case involves Deep & Veer Construction Co. Pvt. Ltd., the appellant, against the ITO, Ward 10 (1), the respondent, concerning an appeal directed against the order of the CIT (Appeals)-3, New Delhi for the Assessment Year 2006-07. The primary issue was the significant delay in filing the appeal, which was 968 days late. The appellant's counsel argued that the delay was due to the oversight of the company's accountant, who failed to disclose the order received via email from the counsel. The tribunal, however, found this explanation insufficient to justify such a prolonged delay and dismissed the appeal in limine.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 113713 (ITAT-DELHI)
• Duration Of Justice: 4 year(s) 4 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-01-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 16-01-2023
• Assessment Year: 2006-2007
• Appeal Filed On: 12-09-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘B’ : NEW DELHI) SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER and MS. ASTHA CHANDRA, JUDICIAL MEMBER ITA No.5907/Del./2018 (ASSESSMENT YEAR : 2006-07) Deep & Veer Construction Co. Pvt. Ltd., vs. ITO, Ward 10 (1), C/o Vinod Khanna, Advocate New Delhi. 664, Aggarwal Chamber 3, Vikas Marg, Shakarpur, Delhi – 110 092. (PAN : AACCD2172M) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Vinod Khanna, Advocate REVENUE BY : Shri Vipul Kashyap, Sr. DR Date of Hearing : 17.01.2023 Date of Order : 19.01.2023 ORDER PER SHAMIM YAHYA, ACCOUNTANT MEMBER : This appeal by the assessee is directed against the order of ld. CIT (Appeals)-3, New Delhi dated 01.12.2015 pertaining to the Assessment Year 2006-07. 2. At the outset, it is noted that there is a delay of filing the appeal before this Tribunal of 968 days. The reasonable cause submitted is that company’s accountant received the order through email from the counsel of the assessee company but the said accountant forgot to disclose the ITA No.5907/Del./2018 2 impugned order. It has further been submitted that another person joined as accountant in the assessee company who while scrutinizing the accounts found that the said appeal has not been filed. In these circumstances, it has been submitted that the delay should be condoned. 3. Ld. DR for the Revenue strongly objected to this. 4. Upon careful consideration, we do not find reasonable cause cogent enough to condone the huge delay of 968 days. The case law of ITA No.6432/Del/2014 vide order dated 27.08.2018 referred by ld. Counsel of the assessee is not applicable on the facts of the case here. In these circumstances, we are inclined to dismiss the appeal in limine, being time barred. 5. In the result, this appeal is dismissed as time barred. Order pronounced in the open court on this 19 th day of January, 2023. Sd/- sd/- (ASTHA CHANDRA) (SHAMIM YAHYA) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated the 19 th day of January, 2023 TS Copy forwarded to: 1.Appellant 2.Respondent 3.CIT 4.CIT (A)-3, New Delhi. 5.CIT(ITAT), New Delhi. AR, ITAT NEW DELHI.