Delay of 1355 Days Not Condoned—Affidavit Found Defective & No Sufficient Cause Shown; Appeal Dismissed

Jalan Niketan Private Limite Vs ACIT (ITAT Kolkata) The Assessee filed an appeal against the revision order u/s 263 passed by Pr.CIT on 24.03.2021 for AY 2016-17. The appeal, however, was filed 1355 days late, requiring condonation of an exceptionally long delay. To support condonation, the Assessee submitted an affidavit of its director Shri Pratik Jalan (full text visible on pages 2–3 along with stamp paper image). He stated that: • he was not conversant with technical matters of the Income-tax Portal;• mistakes occurred in computing delay;• appeal against the 263 order “should hav...