https://www.taxtmi.com/caselaws?id=310802 ITAT Raipur dismissed the appeal as barred by limitation due to inordinate delay of 339 days in filing. The tribunal held that limitation law must be construed strictly and delay cannot be condoned mechanically. The assessee's habitual defiance of law and disregard for legal processes, combined with insufficient justification for the delay, warranted dismissal. The tribunal emphasized that seekers of justice must approach with clean hands and found no good reason to condone the substantial delay. en-us Wed, 23 Nov 2022 00:00:00 +0530 Fri, 17 Nov 2023 20:53:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=310802 ITAT Raipur dismissed the appeal as barred by limitation due to inordinate delay of 339 days in filing. The tribunal held that limitation law must be construed strictly and delay cannot be condoned mechanically. The assessee's habitual defiance of law and disregard for legal processes, combined with insufficient justification for the delay, warranted dismissal. The tribunal emphasized that seekers of justice must approach with clean hands and found no good reason to condone the substantial delay. Case-Laws Income Tax Wed, 23 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=310802