Government appeal delay condonation rejected where file movement and bureaucratic process failed to show sufficient cause.

Delay in filing the Revenue's appeal was not accepted as having sufficient cause because the explanation was mechanical and did not provide a plausible, bona fide justification for the time taken at successive administrative stages. File movement and bureaucratic process, without more, were held insufficient to extend limitation for the Government. The appeal was therefore not admitted.

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Issues: Whether the delay in filing the revenue's appeal should be condoned and the appeal admitted.

Analysis: The delay was held to have been explained only in a mechanical manner, with no plausible or acceptable justification for the time taken at successive administrative stages. The explanation based on governmental file movement and bureaucratic process was not accepted as sufficient cause. Reliance was placed on the principle that the Government does not enjoy a separate period of limitation and must show reasonable and bona fide grounds for delay.

Conclusion: The delay was not condoned and the appeal was declined admission.

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