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2024 (2) TMI 1374 - ITAT RAIPURCondonation of delay - delay of 39 days days in filling appeal before ITAT - scope of "sufficient cause" for delay - HELD THAT:- In the present case, the delay of 39 days cannot be simply condoned on the basis of the unsubstantiated claim of the assessee. In fact, the conduct of the assessee before the A.O and the CIT(Appeals) clearly evidences his disregard for the process of law, which, we find, he had carried forward before me by preferring the appeal beyond a period of 39 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 delay involved in preferring the captioned appeal, therefore, decline to condone the delay of 39 days and, thus, without adverting to the merits of the case dismiss appeal of the assessee as barred by limitation. Assessee appeal dismissed.
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