Internal administrative delay is not sufficient cause for condonation when no due diligence is shown.

Delay in filing a reference application was not excused where the department relied only on the time taken to move the file through the Collector's office and the Board's office. Internal administrative processing, without good and adequate reasons showing due diligence, was held insufficient to establish sufficient cause for condonation. As the Board's decision to file was itself taken after expiry of the normal period, the delay remained unexplained. The reference application was therefore treated as time barred and the request for condonation was rejected.

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Issues: Whether the delay in filing the reference application could be condoned on the facts stated by the department.

Analysis: The explanation for delay was that the matter took time to move through the Collector's office and the Board's office. The stated cause did not show sufficient justification for excusing the delay, and the record indicated that even the Board's decision to file the application was taken after the expiry of the normal period. Mere delay caused by internal processing of files, without adequate reasons, was held insufficient to warrant condonation.

Conclusion: The delay was not condoned and the reference application failed as time barred.

Final Conclusion: The application for condonation was rejected, resulting in dismissal of the reference application on limitation.

Ratio Decidendi: Delay caused only by internal administrative processing is not sufficient cause for condonation unless supported by good and adequate reasons showing due diligence.

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