Defective Affidavit Leads to Dismissal of 317-Day Late Appeal

VXA Global LLP Vs ITO (ITAT Jaipur) Delay of 317 Days Not Condoned – Affidavit Defective, No Sufficient Cause; Appeal Dismissed as Time-Barred The Assessee filed an appeal on 14.07.2025 challenging the CIT(A)/NFAC order dated 26.06.2024 confirming addition of ₹3,52,26,777 towards alleged bogus purchases. The appeal, however, was filed 317 days beyond the prescribed limitation, and hence was accompanied by an application seeking condonation of delay. Tribunal noted that on earlier dates—11.11.2025 and 13.11.2025—the Assessee had sought adjournments citing medical emergency of counse...