The ITAT dismissed the appeal due to an unjustified delay of 819...

The ITAT dismissed the appeal due to an unjustified delay of 819 days in filing, finding no sufficient cause to condone the delay. Although the delay arose from incorrect advice by the assessee's CA, the Tribunal emphasized the assessee's duty to be vigilant regarding statutory obligations. The assessee's negligence and failure to actively pursue the appeal process, including inconsistent claims and dilatory conduct, undermined the justification for delay. The Tribunal rejected reliance solely on sympathy or counsel's fault, noting absence of bona fide efforts to comply timely. Consequently, the delay was held inordinate and inexcusable, warranting dismissal of the appeal on procedural grounds.