https://www.taxtmi.com/caselaws?id=464430 ITAT (Raipur) refused condonation of an unexplained ~8-year delay in filing appeal, finding the appellant negligent and failing to provide bona fide reasons. Citing strict construction of limitation law and the clean-hands principle, the Tribunal declined to exercise discretion under Section 5 and dismissed the appeal as barred by limitation without considering merits. The request for condonation was denied owing to inordinate delay, negligence, and absence of sufficient justification. en-us Fri, 20 Oct 2023 00:00:00 +0530 Wed, 29 Oct 2025 19:07:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=464430 ITAT (Raipur) refused condonation of an unexplained ~8-year delay in filing appeal, finding the appellant negligent and failing to provide bona fide reasons. Citing strict construction of limitation law and the clean-hands principle, the Tribunal declined to exercise discretion under Section 5 and dismissed the appeal as barred by limitation without considering merits. The request for condonation was denied owing to inordinate delay, negligence, and absence of sufficient justification. Case-Laws Income Tax Fri, 20 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=464430