Extension of time for filing appeal denied where no plausible explanation for delay, petition dismissed to avoid extending limitation period

Extension of time and condonation of delay were central; absence of any plausible explanation for noncompliance after release meant the petition could not be entertained because granting extension would effectively extend the limitation period beyond 3½ years, risking an undesirable precedent; consequence: the petition was dismissed for want of a satisfactory justification and refusal to extend limitation.

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Issues: Whether the petition seeking extension of time to file an appeal against the assessment orderafter failing to comply with the court-imposed condition to deposit 10% of the disputed tax and after a delay of approximately 3½ yearsshould be entertained.

Analysis: The earlier order granted a limited period to file the appeal and imposed a condition to deposit 10% of the disputed tax to enable the appellate authority to entertain the appeal without rejecting it as time-barred. The petitioner did not deposit the prescribed amount within the period allowed and did not file the appeal. A significant period elapsed thereafter before seeking relief. The petitioner asserted incapacity due to detention for part of the period but did not furnish explanation in the supporting affidavit as to the reasons for non-compliance or for not seeking extension promptly after release. No adequate or plausible justification for the prolonged delay and non-compliance with the deposit condition was established.

Conclusion: The petition for extension of time to file the appeal is dismissed for failure to comply with the court-imposed deposit condition and for unjustified inordinate delay; relief is refused.

Ratio Decidendi: Where a court imposes a specific condition to permit an appeal to be entertained out of time, failure to comply with that condition combined with a prolonged unexplained delay disentitles the applicant to extension of time and warrants dismissal of a belated petition for condonation.

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