Condonation of delay refused where the Revenue gave vague reasons and failed to show a plausible cause for prolonged filing delay.

Delay in filing the appeal was refused to be condoned because the Revenue did not offer a satisfactory, specific explanation for the 1590-day delay. The explanations that the Tribunal order was not received, the appeal papers were returned, there was non-representation, and the papers were lost or misplaced were treated as vague and unsupported by concrete dates or particulars. The Court reiterated that the law of limitation binds the Government as well, and that a liberal approach is not justified where no plausible and acceptable cause is shown. The petition was dismissed.

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Issues: Whether the delay of 1590 days in filing the appeal should be condoned.

Analysis: The petitioning Revenue failed to give a satisfactory and specific explanation for the long delay. The explanation regarding non-receipt of the Tribunal order, return of the appeal papers, non-representation, and alleged loss or misplacement of papers was found to be vague and unsupported by concrete dates or particulars. The Court held that the law of limitation binds the Government as well, and that a liberal approach cannot be adopted in the absence of plausible and acceptable cause.

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

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