Delay in filing of an appeal cannot be condoned based on unsubstantiated claim

Shyam Sundar Agrawal Vs ITO (ITAT Raipur) ITAT Raipur held that delay of 1563 days cannot be simply condoned on the basis of the unsubstantiated claim of the assessee. As assessee failed to come forth with any good and sufficient reason that would justify condonation of the substantial delay, appeals dismissed as barred by limitation. Facts- The appeals are filed by the assessee with a delay of 1563 days. The assessee has filed “affidavits” dated 26.09.2022 explaining the reasons leading to the delay in filing of the respective appeals. It is the claim of the assessee-appellant that the de...