Delhi High Court Condoned 93-Day Delay; Appeal Dismissed as ITAT Upholds CIT(A)'s Disallowance Decision u/s 40A(IA.

The HC of Delhi condoned a 93-day delay in re-filing an appeal by the Revenue. The appeal was dismissed as the ITAT upheld the CIT(A)'s decision on disallowance under Section 40A(IA). The CIT(A) noted that the payee, DTC, had accounted for the amount as its tax liability, and the Court found no substantial question of law.

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The High Court of Delhi condoned a 93-day delay in re-filing an appeal. The appeal (ITA 612/2018) by the Revenue was dismissed as the ITAT upheld the CIT(A)'s decision regarding disallowance under Section 40A(IA). The CIT(A) noted that the payee, Delhi Transport Corporation, had reflected the amount as its tax liability. The Court found no question of law to arise based on previous judgments.

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