CIT (IT) v. Bharti Airtel Ltd. [2024] 159 taxmann.com 315 / 463 ITR 56 (Delhi) (HC) Editorial : SLP is dismissed, CIT (IT) v. Bharti Airtel Ltd [2024] 463 ITR 63(SC)

S. 260A : Appeal-High Court-Delay of 1560 days (4 years and 100 days)-No reason was given for delay-Appeal is dismissed. [S. 254(1)]

The Revenue filed an appeal against the order of the Tribunal after a delay of 4 years and 100 days. The Hon’ble High Court held that the Revenue has not been able to give any adequate or sufficient reasons, to explain the delay. Hence such a delay cannot be condoned. The appeal was dismissed as time barred. (AY.2008-09)