Appeal Dismissed Due to Unjustified Delay in Filing Post-COVID; Administrative Changes Not Accepted as Valid Excuse.

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....The assessee delayed filing an appeal before the Commissioner of Income Tax (Appeals) (CIT(A)) by 1008 days, citing changes in administrative staff and management roles post-COVID as reasons. However, the COVID pandemic subsided in March 2022, yet the assessee filed the appeal in November 2022, a delay of eight months without valid justification. The assessee's representative merely stated illness of a partner and administrative problems, which were deemed insufficient reasons. According to Section 9 of the Limitation Act, once the limitation period commences, subsequent disabilities or inability do not stop it. The limitation period began on 02.09.2019, and the 1008-day delay in filing the appeal before the CIT(A) was not condoned due to lack of sufficient cause. Consequently, the assessee's appeal was dismissed.....