Condonation of delay not granted on the basis of vague reasons

Balaji Autos Vs ACIT (ITAT Chennai) Held that it can be make out that the assessee has made an afterthought to file the appeal accordingly condonation of 1070 days cannot be granted on the basis of vague reasons. Facts- The appeal filed by the assessee is time barred by 1070 days. The assessee contended that the order of the Commissioner of Income Tax (Appeals)- 9, Chennai dated 24.05.2019 was not received by the assessee and only while filing appeal on 24.03.2022 before the Commissioner of Income Tax (Appeals) against the order passed under 143(3) r.w.s.147 for the assessment year 2014-15 in ...