https://www.taxtmi.com/caselaws?id=466475 Unexplained six-year delay in prosecuting an appeal against an ITAT order led the High Court to emphasise finality of tribunal decisions and dismissed the appeal. The court found no satisfactory account for the period 2018-2024 and noted that interference at this stage would unsettle settled positions. The record showed no active pursuit of the matter by the revenue and counsel could not explain the current status; on that basis the appeal was held liable to be dismissed to protect finality and legal certainty. en-us Fri, 12 Apr 2024 00:00:00 +0530 Mon, 09 Feb 2026 21:21:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=466475 Unexplained six-year delay in prosecuting an appeal against an ITAT order led the High Court to emphasise finality of tribunal decisions and dismissed the appeal. The court found no satisfactory account for the period 2018-2024 and noted that interference at this stage would unsettle settled positions. The record showed no active pursuit of the matter by the revenue and counsel could not explain the current status; on that basis the appeal was held liable to be dismissed to protect finality and legal certainty. Case-Laws Income Tax Fri, 12 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=466475