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    <description>The ITAT Raipur-AT dismissed the appeals due to delay of 366, 597, and 161 days in filing, refusing to condone the delay. Following precedents set by the jurisdictional HC, the tribunal found no sufficient cause or justifiable reason presented by the appellants to warrant condonation. Consequently, the appeals were rejected as barred by limitation without consideration of their merits.</description>
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      <description>The ITAT Raipur-AT dismissed the appeals due to delay of 366, 597, and 161 days in filing, refusing to condone the delay. Following precedents set by the jurisdictional HC, the tribunal found no sufficient cause or justifiable reason presented by the appellants to warrant condonation. Consequently, the appeals were rejected as barred by limitation without consideration of their merits.</description>
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