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    <description>ITAT RAIPUR - AT refused to condone an inordinate 371-day delay in filing an appeal, finding no sufficient cause shown by the appellant. Following binding guidance from the jurisdictional HC, the tribunal held the condonation application unsustainable and declined to admit the appeal. Consequently, without considering merits, the appeal was dismissed as barred by limitation.</description>
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      <description>ITAT RAIPUR - AT refused to condone an inordinate 371-day delay in filing an appeal, finding no sufficient cause shown by the appellant. Following binding guidance from the jurisdictional HC, the tribunal held the condonation application unsustainable and declined to admit the appeal. Consequently, without considering merits, the appeal was dismissed as barred by limitation.</description>
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