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2024 (2) TMI 38 - ITAT RAIPURCondonation of delay in filling appeal before ITAT - delay of 384 days - delay involved in filing of present appeal has occurred on account of non-receipt of notice u/s 250 - HELD THAT:- Assessee has deliberately chosen to adopt a lackadaisical approach and callous conduct during the said appellate proceedings. Even after when the letter u/s 133(6) dated 31.03.2023 was received, and the fact that an ex-parte order has been passed by the Ld. CIT(A) wayback on 12.09.2022, the appellant assessee continuing with the same careless approach took another 9 months’ time in filing the appeal before the tribunal. Such conduct of the assessee shows that the reasons offered by the assessee towards seeking the condonations in delay in filing of appeal are not reasonable neither the same constitutes any sufficient cause towards the delay. Under such facts and circumstances, there appears to be no reason to adopt a liberal view and condone the inordinate delay therein involved. Also, we may observe at this juncture that the law of limitation has to be construed strictly as it has an effect of vesting on one and taking away the right from the other party. The delay in filing of the appeals cannot be condoned in a mechanical or a routine manner since that would undoubtedly jeopardize the legislative intent behind Section 5 of the Limitation Act. Assessee appellant has squarely failed to substantiate with any plausible and sufficient reasons to justify the condonation of inordinate delay of 384 days involved in filing of the present appeal. We, therefore, in our thoughtful consideration do not find any merit in the explanations and reasons submitted by the assessee towards the request seeking the condonation of delay in filling of the captioned appeal, therefore, we decline the same, and, thus, without adverting to the merits of the case dismiss the captioned appeal of the assessee, as barred by limitation.
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