Condonation of delay requires credible, substantiated sufficient cause; inordinate delay will not be excused without reasonable diligence.

Condonation of delay under Section 5 of the Limitation Act requires a case-specific showing of sufficient cause and reasonable diligence. A liberal approach may apply to short delays, but inordinate delay demands strict scrutiny, and the explanation must be credible and substantiated on record. Here, the appellant relied on medical treatment as the reason for not pursuing the appeal, but that explanation was unsupported. As the delay exceeded 20 months in one matter and 24 months in the connected matter, no convincing basis was shown to treat the delay as inevitable despite due care and caution. The refusal to condone delay and the dismissal of the appeal as time-barred were therefore upheld.

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Issues: Whether sufficient cause was shown for condonation of the inordinate delay in filing the appeal before the Commissioner (Appeals), and whether the dismissal of the appeal as time-barred was justified.

Analysis: The governing test under Section 5 of the Limitation Act, 1963 is whether the appellant has shown sufficient cause for not approaching the appellate authority within time. The length of delay is relevant, and while a liberal approach may be appropriate in cases of short delay, an inordinate delay calls for strict scrutiny. The explanation offered was that the proprietor was under medical treatment and was not in a position to pursue the matter, but that explanation was not substantiated on the record. The delay extended to more than 20 months in one appeal and more than 24 months in the connected appeal, and no convincing basis was shown to establish that the delay was inevitable despite due care and caution.

Conclusion: No sufficient cause was proved for condonation of the delay. The rejection of the application for condonation and the dismissal of the appeal as barred by limitation were upheld against the appellant.

Ratio Decidendi: Condonation of delay under Section 5 of the Limitation Act, 1963 depends on a case-specific showing of sufficient cause, and inordinate delay will not be excused absent a credible and substantiated explanation demonstrating reasonable diligence.

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