https://www.taxtmi.com/caselaws?id=445503 ITAT Raipur dismissed the assessee's appeal as time-barred due to a 137-day delay in filing. The assessee claimed the delay occurred because they failed to check their email where the CIT(Appeals) NFAC order was delivered. The tribunal found this reason unsubstantiated and noted the assessee's disregard for legal processes. Citing the principle that seekers of justice must come with clean hands, the tribunal refused to condone the substantial delay without sufficient justification and dismissed the appeal on limitation grounds without examining the merits. en-us Mon, 06 Nov 2023 00:00:00 +0530 Wed, 08 Nov 2023 12:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=445503 ITAT Raipur dismissed the assessee's appeal as time-barred due to a 137-day delay in filing. The assessee claimed the delay occurred because they failed to check their email where the CIT(Appeals) NFAC order was delivered. The tribunal found this reason unsubstantiated and noted the assessee's disregard for legal processes. Citing the principle that seekers of justice must come with clean hands, the tribunal refused to condone the substantial delay without sufficient justification and dismissed the appeal on limitation grounds without examining the merits. Case-Laws Income Tax Mon, 06 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=445503