https://www.taxtmi.com/caselaws?id=773588 ITAT Ahmedabad dismissed the assessee's appeal as time-barred due to a 477-day delay in filing. The tribunal found gross negligence by the assessee who failed to file income tax returns, comply with notices, and properly monitor proceedings. Despite accountant's negligence causing ex-parte decisions by lower authorities, the assessee's lackadaisical approach and inconsistent explanations for delay were deemed insufficient. The tribunal applied SC precedents emphasizing that liberal approach to condonation must be reasonable and cannot excuse prolonged delays spanning years without proper justification or due diligence. en-us Tue, 17 Jun 2025 00:00:00 +0530 Wed, 25 Jun 2025 09:23:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773588 ITAT Ahmedabad dismissed the assessee's appeal as time-barred due to a 477-day delay in filing. The tribunal found gross negligence by the assessee who failed to file income tax returns, comply with notices, and properly monitor proceedings. Despite accountant's negligence causing ex-parte decisions by lower authorities, the assessee's lackadaisical approach and inconsistent explanations for delay were deemed insufficient. The tribunal applied SC precedents emphasizing that liberal approach to condonation must be reasonable and cannot excuse prolonged delays spanning years without proper justification or due diligence. Case-Laws Income Tax Tue, 17 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773588