https://www.taxtmi.com/caselaws?id=770909 The MP HC upheld ITAT's decision dismissing appeals filed with delays of seven years 104 days and six years 83 days. The court held that while delay in filing appeals should be considered liberally, counsel's mistake alone is insufficient grounds for condonation. ITAT correctly found lack of bonafides and gross negligence by the assessee, who was aware of CIT(A) orders but failed to monitor appeal status, attempting to shift responsibility to counsel. The court noted that while delays of days or months may be condoned, delays of years require minute examination. ITAT's findings were deemed just and proper with no infirmity. en-us Fri, 02 May 2025 00:00:00 +0530 Mon, 02 Mar 2026 17:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=770909 The MP HC upheld ITAT's decision dismissing appeals filed with delays of seven years 104 days and six years 83 days. The court held that while delay in filing appeals should be considered liberally, counsel's mistake alone is insufficient grounds for condonation. ITAT correctly found lack of bonafides and gross negligence by the assessee, who was aware of CIT(A) orders but failed to monitor appeal status, attempting to shift responsibility to counsel. The court noted that while delays of days or months may be condoned, delays of years require minute examination. ITAT's findings were deemed just and proper with no infirmity. Case-Laws Income Tax Fri, 02 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=770909