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2024 (4) TMI 486 - AT - Income TaxDelay in filling appeal before ITAT - Delay of 68 days involved in filing of the appeal - HELD THAT:- In the present case, we observe that though there is an inordinate delay of 68 days involved in filing of the present appeal but the assessee had not filed any application seeking condonation of delay and this kind of conduct should be deprecated. 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 appeal the assessee appellant had failed to come forth with any 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. Appeal of the assessee is dismissed
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