Defective Affidavit Leads to Dismissal of 317-Day Late Appeal

VXA Global LLP Vs ITO (ITAT Jaipur)

Delay of 317 Days Not Condoned – Affidavit Defective, No Sufficient Cause; Appeal Dismissed as Time-Barred

The Assessee filed an appeal on 14.07.2025 challenging the CIT(A)/NFAC order dated 26.06.2024 confirming addition of ₹3,52,26,777 towards alleged bogus purchases. The appeal, however, was filed 317 days beyond the prescribed limitation, and hence was

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