https://www.taxtmi.com/caselaws?id=459726 ITAT Raipur dismissed the assessee's appeal as barred by limitation due to a 55-day delay in filing. The tribunal held that condonable delay must fall within normal human conduct and requires cogent explanation with acceptable reasons. The appellant failed to provide substantial clarification or sufficient justification for the delay, adopting a lackadaisical approach. Applying the principle that seekers of justice must come with clean hands, the tribunal declined to condone the delay without examining the case merits, rendering the appeal not maintainable. en-us Fri, 20 Sep 2024 00:00:00 +0530 Tue, 24 Dec 2024 20:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=459726 ITAT Raipur dismissed the assessee's appeal as barred by limitation due to a 55-day delay in filing. The tribunal held that condonable delay must fall within normal human conduct and requires cogent explanation with acceptable reasons. The appellant failed to provide substantial clarification or sufficient justification for the delay, adopting a lackadaisical approach. Applying the principle that seekers of justice must come with clean hands, the tribunal declined to condone the delay without examining the case merits, rendering the appeal not maintainable. Case-Laws Income Tax Fri, 20 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=459726