Appeal cannot be Condoned after 4 years if delay not explained by assessee

Hrishikesh Mega Township (P) Limited Vs Income Tax Officer (ITAT  Kolkata)

In this case satisfied that the assessee has nothing to say in support of its alleged bogus share capital claim. Apart from the above, we also notice that impugned order was passed in 2016 by the ld. 1st Appellate Authority, whereas appeal has been filed in 2021. The only explanation taken by the assessee is that Certified Copy was obtained by the assessee on 03.12.2020. There is a huge gap of roughly four years, which has not been explained b

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