Condonation of inordinate delay refused where the Revenue's explanation did not establish sufficient cause for late filing.

A delay of 893 days in filing the appeal was not condoned because the Revenue's explanation-that the appeal had earlier been accepted by the department and was filed later on the Chief Commissioner's direction-did not amount to sufficient cause. The Tribunal held that this inordinate delay was not justified on the stated facts, and the Supreme Court authority cited for some latitude to the State was inapplicable. The appeal was therefore dismissed.

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Issues: Whether the Revenue had shown sufficient cause for condonation of a delay of 893 days in filing the appeal.

Analysis: The appeal had been accepted by the department earlier and was filed later only on the direction of the Chief Commissioner. The Tribunal found that this explanation did not constitute sufficient cause for such an inordinate delay. The reliance on the cited Supreme Court decision granting some latitude to the State was held inapplicable on the facts.

Conclusion: The delay was not condoned and the appeal was dismissed.

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