870-Day Delay Not Condoned: ITAT Refuses Relief, Calls Out Negligence & “No Sufficient Cause”

Kilari Jagannatham Suwresh Vs ITO (ITAT Bangalore) The ITAT Bangalore dismissed multiple appeals holding that inordinate delay of ~870 days cannot be condoned in absence of “sufficient cause”, despite elaborate explanations by the assessee. The assessee attributed the delay to an employee who allegedly withheld statutory notices and failed to inform the Directors, leading to ex-parte orders. However, the Tribunal found that no credible evidence linked the employee to handling tax matters, nor was the delay period (March 2023 to March 2025) properly explained. The Tribunal emphasized that �...