Condonation of delay rejected where no sufficient cause or day-to-day explanation was shown for filing the revenue appeal.

Condonation of delay in filing the revenue appeal was refused because the reasons offered did not establish sufficient cause. The explanation that a large number of matters had to be examined after the amended appellate procedure came into force was held inadequate, and the appellant gave no day-to-day account of the delay. As a result, the application for condonation was rejected and the appeal did not proceed.

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Issues: Whether the delay in filing the revenue appeal could be condoned.

Analysis: The application for condonation was rejected as the reasons furnished did not show sufficient cause. The explanation that a large number of matters required scrutiny after the amended appellate procedure came into force was held to be inadequate, and there was no day-to-day explanation of the delay.

Outcome: The request for condonation of delay was refused, and the appeal did not proceed.

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