ACIT Vs Manhattan Associates (India) Development Centre Pvt. Ltd. (ITAT Bangalore)
Delay of 513 Days in Filing Departmental Appeal Not Condoned – Appeal Dismissed in Limine: ITAT Bangalore
The ITAT Bangalore dismissed the Department’s appeal after refusing to condone a delay of 513 days in filing the appeal before the Tribunal.
In this case, the Revenue challenged the order of the CIT(A) relating to transfer pricing issues. The CIT(A)’s order was received by the Assessing Officer on 28.02.2024, but the appeal before the Tribunal was filed only on 25.09.2025, resulting in a delay of 513 days.
The Department sought condonation of delay contending that the delay occurred due to heavy workload, time-barring proceedings under Section 148, handling CPGRAM grievances, audit activities, and technical glitches in the ITBA system.
The Tribunal observed that the explanation was generic and unsupported by specific reasons, and even the condonation petition incorrectly stated the delay as 150 days instead of 513 days, creating inconsistency with the details given in Form 36.
Holding that routine workload or administrative reasons cannot constitute sufficient cause for condonation of such a long delay, the Tribunal refused to condone the delay. Consequently, the Department’s appeal was dismissed in limine without examining the merits of the case.
FULL TEXT OF THE ORDER OF ITAT BANGALORE
1. Captioned appeal is filed by The Assistant Commissioner Of Income Tax, Circle – 4(1)(1), Bangalore, [ the Ld AO ] regarding Manhattan Associates (India) Development Centre Pvt. Ltd. [ Assessee/ Respondent ] for the assessment year 2011–12. The appeal challenges the appellate order dated 28 February 2024 from The Commissioner Of Income Tax (A) – 12, Bangalore, [ the Ld CIT [A] ] who partly allowed the assessee’s appeal against the assessment made under section 143(3) read with section 144C of The Income Tax Act, 1961[ The ACT] .The assessing officer, expressing dissatisfaction with the appellate order has submitted this appeal, outlining nine separate grounds related to transfer pricing matters.
