Product: Credit card

I purchased a product ( couch ) which was never delivered despite the ongoing operation of the business. I disputed the charge made with my Chase credit card yet Chase continues to assert that I am responsible for this transaction. This is contradictory to their credit card policies.

Below is the letter I sent to Chase. There has been no resolution and Chase continues to assert we are responsible for this charge even though the product paid for was never delivered.

To Whom it May Concern. 
XX/XX/XXXX I would like a payment reversal and refund for a purchase made at XXXX XXXX ( a furniture store ) on XX/XX/XXXX. 
The couch purchase in question came with an estimated delivery date of XXXX weeks. XXXX weeks is approximately 6 months from the date of sale, or in this case early XX/XX/XXXX. 
Delivery and receipt of the couch in question never occurred and yet the company in question is actively in business and a recent visit to their store shows the nearly identical couch for sale on the showroom floor. 
Request for reimbursement to the company have been unsuccessful as they claim some interval change in ownership and an absence of responsibility for any prior unfulfilled purchases, which is entirely unacceptable. 
The couch was not delivered within the expected ( XXXX weeks ) timeframe and so my wife ( XXXX XXXX ) made a complaint regarding this issue to XXXX soon thereafter on XX/XX/XXXX ( XXXX claim ID # XXXX ). 
The claim was initially refused by XXXX due to the amount of time that had passed from the purchase date but a simple further review will show that the purchase date is irrelevant in this matter as we were unaware the couch would not be delivered until the expected delivery date ( XXXX weeks ) had passed. As you can see from the attached purchase receipt that expected delivery timeframe was XXXX weeks AFTER the purchase date. 
This claim needs re-review and if not appropriately satisfied this denial will be submitted to the XXXX as an inappropriate failure to comply with stated credit card chargeback policies. 
Thanks for your attention to this matter. Sincerely, XXXX XXXX Below find the supporting purchase receipt document. 

Your Interior Define Quote Page XXXX of XXXX Sent from my XXXX Begin forwarded message : XXXX Date : XX/XX/XXXX at XXXX PM XXXX FOr XXXX XXXX XXXX XXXX : We've Received Your Order : # XXXX XXXX DEFINE Thanks for your order, XXXX XXXX. 
Your order # XXXX XXXX has been received! See your receipt below. Before we get started, take a second to confirm that your shipping address is correct. Remember. 
Made-to-order items can be modified or cancelled within XXXX hours. Modifications and cancellations outside of those timeframes will incur a processing fee. Learn more about our modification and cancellation policies here. 
We're so excited for your new pieces. We'll keep you updated on your order 's progress and send tracking once available. With our current volume, our production may be subject to longer lead times. If your order experiences a change in timeline, we will notify you via email. You can always check your order status on your online account. 
A note on XXXX Now Decide Later Orders : You have 30 days to assign a fabrie to your piece ( XXXX ). When you're ready, you can choose your fabric on your online account. XXXX won't begin until all fabric selections have been made. Can't decide? XXXX free swatches to help. Once you choose your fabric, you can make modifications or cancellations to your order within XXXX hours. Any modifications or cancellations outside of XXXX hours will incur a fee. 
If you have any further questions. we're here. 
Best, The XXXX Define Tean XXXX Your Order # XXXX Billing Info XXXX XXXX XXXX XXXX " XXXX XXXX XXXX, Illinois, XXXX United States T : ( XXXX ) XXXX Payment Method Shipping Info XXXX XXXX XXXX XXXX XXXX XXXX XXXX, Illinois, XXXX United States T : ( XXXX ) XXXX Shipping Method Unlimited furniture delivery - Unlimited furniture delivery Credit Card Credit Card XXXX XXXX Credit Card XXXX XXXX XXXX XXXX XXXX XXXX XXXX XXXX XXXX XXXX XXXX XXXX XXXX - Buy Now + {$200.00} Finish Solid Wood XXXX XXXX XXXX XXXX XXXX XXXX XXXX XXXX + {$95.00} Choose Sofa Length XXXX '' + {$300.00} Choose Chaise Length XXXX '' + {$300.00} Choose Sofa Depth XXXX '' Choose Chaise Depth XXXX '' Cushion Fill XXXX XXXX Your Interior Define Quote Page XXXX of XXXX Down alternative + {$250.00}. 
Estimated delivery date : Delivered in XXXX weeks Warranty - Jasper Mulberry XXXX Product = 60 Months, Product Placeholder | {$220.00} Estimated delivery date : Delivered in XXXX weeks Subtotal Discount Tax Shipping XXXX XXXX XXXX XXXX XXXX. {$920.00} XXXX {$240.00} {$4600.00} XXXX DEFINE The original letter and supporting receipt are attached as documents below. 

Thank you for your help with this matter.