https://www.taxtmi.com/caselaws?id=450040 ITAT Raipur dismissed the appeal due to a 206-day delay in filing without any condonation application. The assessee failed to provide explanations for the substantial delay and adopted a negligent approach. The tribunal emphasized that limitation laws must be construed strictly as they affect parties' rights, and delays cannot be condoned mechanically. The expression "sufficient cause" requires reasonableness and conduct within normal human behavior. The tribunal deprecated the assessee's lackadaisical conduct and refused to adopt a liberal view given the absence of any condonation application or reasonable explanation for the delay. en-us Thu, 15 Feb 2024 00:00:00 +0530 Mon, 26 Feb 2024 07:42:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=450040 ITAT Raipur dismissed the appeal due to a 206-day delay in filing without any condonation application. The assessee failed to provide explanations for the substantial delay and adopted a negligent approach. The tribunal emphasized that limitation laws must be construed strictly as they affect parties' rights, and delays cannot be condoned mechanically. The expression "sufficient cause" requires reasonableness and conduct within normal human behavior. The tribunal deprecated the assessee's lackadaisical conduct and refused to adopt a liberal view given the absence of any condonation application or reasonable explanation for the delay. Case-Laws Income Tax Thu, 15 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450040