Appeal Dismissed for 166-Day Delay: Court Emphasizes Timely Compliance and Active Participation in Legal Processes.

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....Condonation of delay - substantial delay of 166 days before ITAT - The appellant argued that the delay in filing the appeal before the ITAT was due to the absence of real-time alerts for notices and orders on the e-filing portal. However, the High Court found no sufficient cause to condone the delay, considering the appellant's history of non-compliance and lack of participation in the assessment proceedings. The Court emphasized the importance of timely and active participation in legal proceedings, dismissing the appeal due to the appellant's lackadaisical approach and habitual defiance of law.....