The emergence of Efimov levels in a three-body system is investigated near the unitarity limit characterized by resonating two-body interaction. The triton was one of the 
three-body systems studied by Efimov. No direct evidence of Efimov levels was found as triton is the only physical bound state in this system. However, this system supports 
a virtual state. We show that the virtual state evolves into a shallow bound state emerging as an excited triton as we drive the system towards unitarity. We provide a 
model-independent analysis at low energy by formulating a consistent effective field theory for neutron-deuteron scattering. The results presented are universal to atomic, 
nuclear and particle physics though we considered a particular system to study the emergence of the Efimov levels.