https://www.taxtmi.com/caselaws?id=313744 The ITAT Raipur dismissed the assessee's appeal as time-barred due to a 39-day delay in filing. The tribunal found the delay could not be condoned based on unsubstantiated claims, noting the assessee's conduct before the AO and CIT(Appeals) demonstrated disregard for legal processes. Citing the principle that seekers of justice must come with clean hands, the tribunal held that no sufficient cause was established to justify condonation of the delay, resulting in dismissal without considering the merits. en-us Tue, 13 Feb 2024 00:00:00 +0530 Tue, 30 Apr 2024 21:26:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=313744 The ITAT Raipur dismissed the assessee's appeal as time-barred due to a 39-day delay in filing. The tribunal found the delay could not be condoned based on unsubstantiated claims, noting the assessee's conduct before the AO and CIT(Appeals) demonstrated disregard for legal processes. Citing the principle that seekers of justice must come with clean hands, the tribunal held that no sufficient cause was established to justify condonation of the delay, resulting in dismissal without considering the merits. Case-Laws Income Tax Tue, 13 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=313744