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    <title>2025 (6) TMI 2074 - ITAT KOLKATA</title>
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    <description>An appeal filed before the first appellate authority with an inordinate delay was dismissed where the assessee failed to produce supporting material for condonation despite repeated opportunities. The authority treated the delay as unexplained and found that the later affidavit did not rebut the finding of non-cooperation during the appellate proceedings. On that basis, the dismissal for delay was upheld and no interference was warranted on the plea of denial of sufficient opportunity.</description>
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      <description>An appeal filed before the first appellate authority with an inordinate delay was dismissed where the assessee failed to produce supporting material for condonation despite repeated opportunities. The authority treated the delay as unexplained and found that the later affidavit did not rebut the finding of non-cooperation during the appellate proceedings. On that basis, the dismissal for delay was upheld and no interference was warranted on the plea of denial of sufficient opportunity.</description>
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