https://www.taxtmi.com/caselaws?id=450045 ITAT Raipur dismissed the appeal as time-barred after refusing to condone a 280-day delay in filing. The tribunal held that delay cannot be condoned mechanically and requires sufficient cause under Section 5 of the Limitation Act. The assessee's explanation that their accountant left work incomplete and intentionally delayed filing was deemed insufficient. The tribunal emphasized that justice seekers must approach with clean hands and provide cogent explanations for substantial delays, which the assessee failed to do. en-us Wed, 21 Feb 2024 00:00:00 +0530 Mon, 26 Feb 2024 07:42:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=450045 ITAT Raipur dismissed the appeal as time-barred after refusing to condone a 280-day delay in filing. The tribunal held that delay cannot be condoned mechanically and requires sufficient cause under Section 5 of the Limitation Act. The assessee's explanation that their accountant left work incomplete and intentionally delayed filing was deemed insufficient. The tribunal emphasized that justice seekers must approach with clean hands and provide cogent explanations for substantial delays, which the assessee failed to do. Case-Laws Income Tax Wed, 21 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450045