No Affidavit showing Cause of 2086-Day Delay in Filing Income Tax Appeal: ITAT upholds CIT(A) decision dismissing Appeal in-limine

The ITAT upheld the decision of the CIT(A) to dismiss an appeal because of an unexplained 2086-day delay in filing. The tribunal agreed with the CIT(A) that the taxpayer failed to provide a valid reason for the extensive delay, and as such, the appeal could not be considered. This decision reinforces the importance of adhering to statutory timelines in legal proceedings, and the consequences of failing to do so without sufficient justification.