Condonation of inordinate delay failed where affidavits showed no sufficient cause and the revenue appeals were rejected.

A delay of 1084 days in filing revenue appeals was not condoned because the supporting affidavits did not disclose sufficient cause for the inordinate delay. The Court found that the decision to appeal was taken long after the earlier ruling in PCIT-5 Swati Bajaj, and there was no basis to exercise discretion in favour of the revenue. The appeals were therefore rejected.

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Issues: Whether the delay of 1084 days in filing the revenue's appeals deserved condonation and the appeals could be entertained.

Analysis: The affidavits in support of the delay petition did not disclose sufficient cause for the inordinate delay. The decision to file the appeals was taken much after the earlier decision of the Court in PCIT-5 Swati Bajaj, and the Court found no basis to exercise discretion in favour of the appellant/revenue.

Conclusion: The delay was not condoned and the appeals were rejected.

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