https://www.taxtmi.com/caselaws?id=450986 ITAT Raipur dismissed the assessee's appeal as time-barred due to a 161-day delay in filing. The assessee claimed unfamiliarity with technology and computers prevented timely access to the CIT(Appeals) order. However, the tribunal found this reason unsubstantiated since the assessee's Chartered Accountant had access to his Income Tax Portal account and had informed him of the appeal disposal. The tribunal characterized the delay as resulting from lackadaisical conduct and refused to condone it, citing the principle that seekers of justice must come with clean hands. en-us Wed, 13 Mar 2024 00:00:00 +0530 Mon, 18 Mar 2024 07:53:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=450986 ITAT Raipur dismissed the assessee's appeal as time-barred due to a 161-day delay in filing. The assessee claimed unfamiliarity with technology and computers prevented timely access to the CIT(Appeals) order. However, the tribunal found this reason unsubstantiated since the assessee's Chartered Accountant had access to his Income Tax Portal account and had informed him of the appeal disposal. The tribunal characterized the delay as resulting from lackadaisical conduct and refused to condone it, citing the principle that seekers of justice must come with clean hands. Case-Laws Income Tax Wed, 13 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450986