https://www.taxtmi.com/caselaws?id=447712 ITAT Raipur rejected the assessee firm's application for condonation of 690-day delay in filing appeal. The tribunal found that the delay was not due to bonafide reasons, rejecting the claim that the firm's accountant failed to inform partners about the CIT(Appeals) order. The presence of a chartered accountant further disproved the assessee's claim of being unaware of the order. The tribunal emphasized that limitation law must be construed strictly and delay cannot be condoned mechanically, as it affects parties' rights. The substantial delay was deemed unreasonable and beyond normal human conduct, warranting rejection of the condonation application. en-us Tue, 05 Dec 2023 00:00:00 +0530 Wed, 03 Jan 2024 08:15:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447712 ITAT Raipur rejected the assessee firm's application for condonation of 690-day delay in filing appeal. The tribunal found that the delay was not due to bonafide reasons, rejecting the claim that the firm's accountant failed to inform partners about the CIT(Appeals) order. The presence of a chartered accountant further disproved the assessee's claim of being unaware of the order. The tribunal emphasized that limitation law must be construed strictly and delay cannot be condoned mechanically, as it affects parties' rights. The substantial delay was deemed unreasonable and beyond normal human conduct, warranting rejection of the condonation application. Case-Laws Income Tax Tue, 05 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447712