Delay condonation failed where unexplained gap in internal file processing led to dismissal of the time-barred appeal.

A 4.5-month delay in filing an appeal was not condoned because the explanation was found unsatisfactory, especially for the period after the file reached the Chief Commissioner's office and before the direction to appeal was issued. The tribunal held that the appellant had not shown adequate cause for the delay, so the appeal was treated as time barred and the stay application was also dismissed.

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Issues: Whether the delay of 41/2 months in filing the appeal should be condoned.

Analysis: The explanation for the delay was found unsatisfactory, particularly because no adequate reason was given for the period after the file reached the office of the Chief Commissioner on 2-5-2003 and before the direction to appeal was issued on 29-7-2003.

Conclusion: The delay was not condoned and the appeal, along with the stay application, was dismissed as time barred.

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