https://www.taxtmi.com/caselaws?id=72828 Condonation of delay requires a credible showing of sufficient cause for the entire period of default; internal file movement, transfer of the regional manager, and the need to obtain ministerial permission did not satisfactorily explain the delay after expiry of limitation. The Tribunal treated the record as showing inattention and negligence rather than unavoidable cause, and held that public sector status did not justify special indulgence. On that basis, the delay was not condoned and the belated appeals were rejected. en-us Tue, 17 Feb 1987 00:00:00 +0530 Wed, 25 May 2011 13:07:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72828 Condonation of delay requires a credible showing of sufficient cause for the entire period of default; internal file movement, transfer of the regional manager, and the need to obtain ministerial permission did not satisfactorily explain the delay after expiry of limitation. The Tribunal treated the record as showing inattention and negligence rather than unavoidable cause, and held that public sector status did not justify special indulgence. On that basis, the delay was not condoned and the belated appeals were rejected. Case-Laws Customs Tue, 17 Feb 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72828