Case Law Details
DCIT Vs Visskan Aviation Pvt. Ltd. (ITAT Bangalore)
Introduction: The case of DCIT vs. Visskan Aviation Pvt. Ltd. was brought before the Income Tax Appellate Tribunal (ITAT) Bangalore concerning the timeliness of the Department’s appeal filing. Despite the Department’s efforts to seek condonation for the delay, the ITAT dismissed the appeal due to inadequate explanation for the delay.
Detailed Analysis: The appeal filed by the Income Tax Department (ITD) was directed against the order passed by the National Faceless Appeal Centre (NFAC), stemming from an earlier order by the ADIT, CPC, Bangalore, under section 143(1) of the Income Tax Act, 1961. The crux of the matter lay in the Department’s failure to file the appeal within the prescribed timeframe, leading to a dispute over the sufficiency of the explanation provided for the delay.
During the proceedings, the Department sought condonation of the delay, citing an application dated 04.12.2023, and referring to a judgment by the Hon’ble Apex Court. However, the ITAT scrutinized the application and found the explanation for the delay to be lacking. Despite attempts to justify the delay, the ITAT concluded that the Department had not adequately demonstrated sufficient cause for the delay in filing the appeal.
The ITAT emphasized the discretionary nature of condoning delay, highlighting the importance of a satisfactory and acceptable explanation. In this case, the ITAT found the Department’s explanation to be deficient, leading to the dismissal of the appeal.
Please become a Premium member. If you are already a Premium member, login here to access the full content.
Author Bio
