Routine Administrative Workload Cannot Justify Delay in Filing Appeal: ITAT Bangalore

DCIT Vs Alten Global Technologies (ITAT Bangalore) Summary : The appeal before the ITAT Bangalore was filed by the Deputy Commissioner of Income Tax, Circle-1(1)(1), Bengaluru, against the order of the Commissioner of Income Tax (Appeals) dated 02.07.2025 for Assessment Year 2020-21. The CIT(A) had allowed the assessee’s appeal against the assessment order. The Revenue challenged the deletion of various disallowances made under Section 40(a)(i) of the Income Tax Act. The issues raised included payments made to Accord North America LLC, USA, which the Assessing Officer alleged were taxable a...