Condonation of delay requires specific explanation for each day's delay; vague record non-availability was insufficient

Delay in filing a departmental appeal was not condoned because the explanation of non-availability of assessment records was vague and unsupported by particulars. The Tribunal held that the applicant had not shown where the records were kept, when the search started, or when they were found, and therefore had not explained the delay with the specificity required. The cause shown was insufficient, and the appeal remained barred by limitation.

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Issues: Whether the delay in filing the departmental appeal was liable to be condoned on the basis of sufficient cause.

Analysis: The application for condonation merely stated that the relevant assessment records were not available in the office. No particulars were furnished as to where the records were kept, when the search for them began, or when they were traced. The explanation was general and did not account for the delay with the required specificity. The Tribunal noted that each day's delay had to be explained and found the stated cause insufficient.

Conclusion: The delay was not condoned and the appeal was held to be barred by limitation.

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