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2024 (2) TMI 1196 - ITAT RAIPURCondonation of delay - delay of 280 days involved in preferring of the captioned appeal - scope of expression “sufficient cause” - distinction was drawn between normal delay and inordinate delay - contentions of the assessee that the accountant has left many things incomplete, and it appears that he intentionally delays the filing of the appeal although it was ready in all respect HELD THAT:- 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. As the assessee appellant in the present case had come forth with any cogent explanation elaborating the acceptable reasons leading to the delay in filing the present appeal, and had adopted a lackadaisical approach, therefore, there can be no reason to condone the delay of 280 days involved in preferring of the captioned appeal. 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 appeal the assessee appellant had failed to come forth with any substantial clarification to support the application for condonation elaborating in the backdrop of sufficient reason that would justify condonation of the substantial delay involved in preferring of the captioned appeal, therefore, we decline to condone the same and, thus, without adverting to the merits of the case dismiss appeal of the assessee as barred by limitation.
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