Condonation of delay failed where contradictory explanations and missing evidence did not show sufficient cause for late filing.

Delay of 353 days in filing the appeal was not excused because the explanation was contradictory, unsupported by material, and not shown to be a bona fide effort to prosecute the matter within limitation. The alleged illness was not backed by medical records, and the claimed lack of communication with the auditor was not satisfactorily established. On that factual basis, sufficient cause for condonation was not made out, and the appeal remained unadmitted.

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Issues: Whether the assessee had shown sufficient cause for condonation of a delay of 353 days in filing the appeal.

Analysis: The explanation for delay was found to be contradictory and unsupported by material. The reasons disclosed for the delay were inconsistent, no medical record was produced for the alleged illness, and the asserted lack of communication with the auditor was not satisfactorily established. The conduct did not inspire confidence as a bona fide and diligent effort to prosecute the appeal within limitation.

Conclusion: The delay was not condoned, and the appeal remained unadmitted.

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