https://www.taxtmi.com/caselaws?id=469799 Inordinate delay in filing an appeal was not excused where the assessee attributed the lapse to alleged non-communication by its chartered accountant. The Tribunal noted that the assessee was registered on the e-filing portal, was aware of the assessment proceedings, and produced no convincing material showing diligence during the prolonged period of default. Applying the settled principle that a litigant cannot remain inactive and later shift the entire blame to counsel, the Tribunal held that sufficient cause was not established. The delay of 840 days was therefore not condoned, and the first appellate authority's dismissal in limine was upheld. en-us Tue, 24 Feb 2026 00:00:00 +0530 Fri, 03 Jul 2026 19:00:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=469799 Inordinate delay in filing an appeal was not excused where the assessee attributed the lapse to alleged non-communication by its chartered accountant. The Tribunal noted that the assessee was registered on the e-filing portal, was aware of the assessment proceedings, and produced no convincing material showing diligence during the prolonged period of default. Applying the settled principle that a litigant cannot remain inactive and later shift the entire blame to counsel, the Tribunal held that sufficient cause was not established. The delay of 840 days was therefore not condoned, and the first appellate authority's dismissal in limine was upheld. Case-Laws Income Tax Tue, 24 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=469799