Condonation of delay in income-tax appeal refused where prolonged inaction and unexplained delay showed no sufficient cause.

Delay in filing an income-tax appeal was refused to be condoned because the assessee failed to show sufficient cause for prolonged inaction. The Tribunal noted that the assessee waited for more than three years to seek a certified copy of the appellate order, filed a rectification application under section 154, and then took no effective steps for a further substantial period. On those facts, the explanation did not justify the 2460-day delay, and the appeal was treated as not maintainable.

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Issues: Whether the assessee had shown sufficient cause to condone the delay of 2460 days in filing the appeal before the Tribunal.

Analysis: The explanation offered for the delay was found unsatisfactory. The assessee had waited for more than three years to apply for a certified copy of the appellate order, had filed a rectification application under section 154 of the Income-tax Act, 1961, and had thereafter taken no effective steps for a further substantial period. The reasons furnished did not justify the prolonged inaction or establish that the assessee was prevented by sufficient cause from filing the appeal within time.

Conclusion: The delay was not condoned and the appeal was held to be not maintainable.

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