Condonation not granted in absence of cogent and satisfactory explanation

Nitin Sehgal Vs DCIT (ITAT Amritsar)

ITAT Amritsar held that in absence of cogent and satisfactory explanation, delay of 781 days in filing of an appeal cannot be condoned. Accordingly, condonation of delay not granted.

Facts- The matter involved here is that the assessee in spite of the fact that the appellant has been given many opportunities of being heard by fixing hearing on 01.09.2022, 17.11.2022, 16.02.2023, 22.03.2023 and 26.04.2023 except Sh. Nitin Sehgal, the app

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