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2023 (1) TMI 1314 - AT - Income TaxCondonation of delay of 1563 days - Sufficient cause of delay - lapse on the part of his regular counsel, CA who had failed to provide the requisite details and properly guide him as regards filing of the appeal before the Tribunal - HELD THAT:- In the present case, the delay of 1563 days cannot be simply condoned on the basis of the unsubstantiated claim of the assessee that the same had occasioned on account of failure on the part of his regular chartered accountant in properly guiding him as regards filing of the appeals before the Tribunal. In fact, the conduct of the assessee before the lower appellate authority and the AO clearly evidences his disregard for the process of law, which, as find, he had carried forward before me by preferring the appeal beyond a period of 1563 days after the lapse of the stipulated time period. Also, as observed in the case of Ramlal, Motilal and Chotelal Vs. Rewa Coalfields Ltd. [1961 (5) TMI 54 - SUPREME COURT] that seeker of justice must come with clean hands, therefore, now when in the present appeals the assessee appellant had failed to come forth with any good and sufficient reason that would justify condonation of the substantial delay involved in preferring of the captioned appeals, therefore, we decline to condone the delay of 1563 days and, thus, without adverting to the merits of the case dismiss all the captioned appeals of the assessee as barred by limitation.
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