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    <title>2023 (1) TMI 1314 - ITAT RAIPUR</title>
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    <description>ITAT Raipur dismissed appeals filed 1563 days after the stipulated time period. The appellant claimed delay was due to chartered accountant&#039;s failure to provide proper guidance regarding appeal filing. The tribunal found this unsubstantiated and noted appellant&#039;s conduct showed disregard for legal process. Citing precedent requiring clean hands from justice seekers, the tribunal refused to condone the substantial delay without sufficient justification and dismissed all appeals as time-barred without examining merits.</description>
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      <link>https://www.taxtmi.com/caselaws?id=310805</link>
      <description>ITAT Raipur dismissed appeals filed 1563 days after the stipulated time period. The appellant claimed delay was due to chartered accountant&#039;s failure to provide proper guidance regarding appeal filing. The tribunal found this unsubstantiated and noted appellant&#039;s conduct showed disregard for legal process. Citing precedent requiring clean hands from justice seekers, the tribunal refused to condone the substantial delay without sufficient justification and dismissed all appeals as time-barred without examining merits.</description>
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