Delay condonation in revenue appeal failed where internal file movement did not explain the full delay adequately.

Delay condonation in a revenue appeal was refused because the explanation only traced internal file movement and approval steps, without satisfactorily accounting for the entire period of delay or showing sufficient cause for the Commissioner's change of position. The record did not set out each day's delay with adequate particulars, so the application for condonation was rejected.

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Issues: Whether the delay in filing the appeal by the Revenue should be condoned.

Analysis: The delay chart explained internal file movement and approval steps, but did not satisfactorily account for the period of delay or disclose any sufficient reason for the Commissioner's reversal of the earlier decision to accept the order. The explanation did not establish each day's delay with adequate particulars.

Conclusion: The delay was not condoned and the application was rejected.

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