Delay of 513 Days in Filing Departmental Appeal Not Condoned – Appeal Dismissed in Limine: ITAT Bangalore

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 5...