Condonation of delay denied where departmental inaction and file movement were held insufficient to excuse late filing.

Delay of 60 days in filing a Revenue appeal was not condoned because the explanation showed inaction and lack of promptness in processing the file for authorisation. Internal movement of papers and administrative workload were treated as insufficient cause, consistent with the principle that departmental delay and inter-departmental correspondence do not, by themselves, justify condonation. The application for condonation was rejected, and the appeal consequently stood rejected.

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Issues: Whether the delay of 60 days in filing the appeal by the Revenue deserved condonation.

Analysis: The delay was found to be considerable, and the record showed inaction and lack of promptness in processing the file for authorisation. The explanation based on internal movement of papers and administrative workload was held insufficient to constitute a condonable cause, consistent with the view that departmental delay and inter-departmental correspondence do not by themselves justify condonation.

Outcome: The application for condonation of delay was rejected, and the appeal stood rejected as a consequence.

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