Condonation of seven-year delay in tax appeals denied; negligence of assessee upheld, special leave petitions dismissed

SC considered petitions challenging HC's affirmation of ITAT's refusal to condone inordinate delays of seven years and 104 days in one appeal and six years and 83 days in another. ITAT had held that the assessee was grossly negligent, fully aware of the CIT(A) orders, and failed to exercise due care in pursuing the second appeals, improperly attempting to shift blame to counsel. HC upheld these findings. SC found no infirmity or perversity in the ITAT and HC orders and dismissed the Special Leave Petitions.

---

---

Having heard learned counsel for the petitioner and perusal of record, the Court held: "we see no reason to interfere with the impugned order passed by the High Court." The Special Leave Petition was dismissed. The order records that no counsel appeared for the respondent. All pending application(s), if any, stand disposed of. The disposition is limited to refusal of leave to appeal and dismissal of the petition, without alteration of the High Court's impugned order. Procedural posture: Special Leave Petition dismissed; ancillary applications disposed.

---