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2022 (11) TMI 1426 - AT - Income TaxInordinate delay of 339 days in filing appeal before ITAT - appeal as barred by limitation - HELD THAT:- 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 the appeal 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. As the assessee appellant in the present case is habitually acting in defiance of law, therefore, there can be no reason to allow his application and condone the substantial delay of 339 days involved in preferring of the present appeal. In the present case, the delay of 339 days cannot be simply condoned for the reason that the regular counsel of the assessee lacked proper knowledge about the appellate proceedings, specifically when the conduct of the assessee before the lower appellate authority clearly evidences his disregard for the process of law, which, I find, he had carried forward before me by preferring the appeal beyond a period of 339 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 case the reasons advanced by the assessee do not reveal any good and sufficient reason justifying condonation of the substantial delay involved in preferring of the present appeal, therefore,decline to condone the delay of 339 days and, thus dismiss the appeal of the assessee as barred by limitation.
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