आदेश/ORDER

PER PRASHANT MAHARISHI, VICE PRESIDENT

1. ITA Nos. 2250 & 2251/BANG/2025 have been filed by Kilari Jagannatham Suwresh [The Assessee/ Appellant] for assessment years 2017-18 and 2020- 21, while ITA Nos. 2252 to 2254/BANG/2025 have been submitted by Kilari Lakshmi Suthaa[ The Assessee/ Appellant] for assessment years 2017-18, 2019-20, and 2020-21. These appeals are against the order of the Learned CIT(Appeals)-11, Bengaluru [Ld. CIT(A)] dated March 27, 2023. All appeals were filed belatedly with delays of 861 and 870 days before the ITAT.

2. The assessee has submitted an application seeking condonation of delay. The explanation provided is that the assessee received an order under section 250 of the Income Tax Act, 1961 ("the Act") dated 23.3.2023/27.3.2023, which dismissed the appeals for non-prosecution. Although the appeal ought to have been filed within sixty days from the date of receipt of this order, it was instead filed on 8.10.2025, resulting in a delay of 870 days.

3. The delay stated to be attributed to the fact that both the assessee and his spouse served as Directors of M/s. Lakshmi Car Zone Pvt. Ltd., which operates as a Nissan car dealership. During the financi