Condonation of delay as a factual issue: no referable question of law arose from the Tribunal's refusal under tax law.

Refusal to condone a long delay in filing an appeal was treated as a factual determination because the Tribunal found the assessee's explanation for condonation under section 5 of the Limitation Act, 1963, was not bona fide on the facts, including the availability of legal assistance and others who could have acted. The Tribunal distinguished the Supreme Court authority relied on by the assessee on its facts. In that setting, the question whether sufficient cause existed for condonation did not give rise to a referable question of law under section 256(2) of the Income-tax Act, 1961, and the reference application was rightly dismissed.

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Issues: Whether the Tribunal's refusal to condone the long delay in filing the appeal and its dismissal of the reference application gave rise to any referable question of law under section 256(2) of the Income-tax Act, 1961.

Analysis: The delay in filing the appeal was extensive, and the Tribunal had examined the explanation offered for condonation under section 5 of the Limitation Act, 1963. It found that the explanation was not bona fide on the facts, having regard to the availability of legal assistance and other persons who could have attended to the filing of the appeal. The Tribunal had considered the Supreme Court decision relied upon by the assessee and distinguished it on the facts. The question whether sufficient cause existed for condonation of delay was held to be essentially factual, and the Tribunal's finding on that issue did not warrant reference as a question of law.

Conclusion: No referable question of law arose, and the application under section 256(2) was rightly dismissed.

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