https://www.taxtmi.com/caselaws?id=80238 Delay in filing an appeal may be condoned where the applicant gives a credible explanation showing bona fide cause and absence of deliberate inaction. Here, the Tribunal accepted that the appeal papers were handed to counsel, misplaced in counsel's office, and traced later, while the company director's illness also affected prosecution of the appeal. Although the revenue challenged the explanation as negligent for lack of steps during the intervening period, the Tribunal relied on the advocate's affidavit and contemporaneous letter, found no reason to disbelieve the account, and exercised judicial discretion to condone the delay and admit the appeal for hearing on merits. en-us Fri, 11 Aug 1989 00:00:00 +0530 Wed, 15 Jun 2011 16:08:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80238 Delay in filing an appeal may be condoned where the applicant gives a credible explanation showing bona fide cause and absence of deliberate inaction. Here, the Tribunal accepted that the appeal papers were handed to counsel, misplaced in counsel's office, and traced later, while the company director's illness also affected prosecution of the appeal. Although the revenue challenged the explanation as negligent for lack of steps during the intervening period, the Tribunal relied on the advocate's affidavit and contemporaneous letter, found no reason to disbelieve the account, and exercised judicial discretion to condone the delay and admit the appeal for hearing on merits. Case-Laws Customs Fri, 11 Aug 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80238