Prolonged Seven-Year Legal Appeal Dismissed: Gross Negligence Confirmed, Procedural Delay Rejected Under Strict Judicial Scrutiny

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....HC dismissed appellant's appeal challenging ITAT's rejection of delay condonation. Despite liberal interpretation of procedural delays, the court affirmed ITAT's findings that the seven-year delay demonstrated gross negligence and lack of bonafides. The appellant failed to demonstrate sufficient cause for such extensive delay, attempting to shift responsibility to legal counsel. The court held that while minor procedural delays may be excused, prolonged delays of years require stringent scrutiny. The ITAT's order was upheld, emphasizing the assessee's duty to diligently monitor legal proceedings and timely file appeals.....