https://www.taxtmi.com/caselaws?id=66955 Condonation of delay in departmental appeals requires a satisfactory explanation covering the entire period of default, not only the final period before filing. Here, the 109-day delay was not explained for the earlier period, and the accompanying affidavit was found unreliable because it lacked a proper evidentiary basis and was grounded mainly in conjecture. As sufficient cause was not established, condonation was refused and the appeals were treated as time-barred and not entertained. en-us Wed, 27 Oct 1976 00:00:00 +0530 Tue, 08 Mar 2011 13:08:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=66955 Condonation of delay in departmental appeals requires a satisfactory explanation covering the entire period of default, not only the final period before filing. Here, the 109-day delay was not explained for the earlier period, and the accompanying affidavit was found unreliable because it lacked a proper evidentiary basis and was grounded mainly in conjecture. As sufficient cause was not established, condonation was refused and the appeals were treated as time-barred and not entertained. Case-Laws Wealth-tax Wed, 27 Oct 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=66955