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 subst

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