https://www.taxtmi.com/caselaws?id=62901 Delay in filing the assessee's appeals was not condoned because the application lacked supporting affidavits and did not explain when the appeals were to be filed, why the assessee believed they had been filed, or the circumstances of the lapse. Even on the assessee's own version, knowledge of non-filing arose earlier, yet the appeals were filed about two months later with no explanation for that period. The governing principle applied was that delay must be explained for the entire period and condonation is available only on a satisfactory showing of sufficient cause. en-us Fri, 28 Oct 1994 00:00:00 +0530 Sat, 22 Jan 2011 14:46:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=62901 Delay in filing the assessee's appeals was not condoned because the application lacked supporting affidavits and did not explain when the appeals were to be filed, why the assessee believed they had been filed, or the circumstances of the lapse. Even on the assessee's own version, knowledge of non-filing arose earlier, yet the appeals were filed about two months later with no explanation for that period. The governing principle applied was that delay must be explained for the entire period and condonation is available only on a satisfactory showing of sufficient cause. Case-Laws Income Tax Fri, 28 Oct 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=62901