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2023 (11) TMI 394 - AT - Income TaxCondonation of delay filing appeal before ITAT - delay of 137 days - Estimation of income - Bogus purchases - HELD THAT:- In the present case, the delay of 137 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 his part to check his email account where the order of the CIT(Appeals), NFAC was dropped. In fact, the conduct of the assessee before the lower appellate authority clearly evidences his disregard for the process of law, which, find, he had carried forward before us by preferring the appeal beyond a period of 137 days after the lapse of the stipulated time period. Also, as observed by the Hon’ble Supreme Court 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 appeal 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 appeal, therefore, decline to condone the delay of 137 days 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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