https://www.taxtmi.com/caselaws?id=80260 A delayed appeal cannot be condoned where the applicant had consciously chosen not to file within the prescribed limitation period and later changed its view. The Tribunal held that sufficient cause requires a satisfactory explanation for failure to act in time, and a deliberate initial decision not to prosecute the appeal does not meet that standard. As the delay resulted from an informed choice rather than an unavoidable impediment, the discretion to condone delay was ? No, sorry. The prayer for condonation was rejected and the appeal was held time-barred. en-us Fri, 06 Oct 1989 00:00:00 +0530 Wed, 15 Jun 2011 16:56:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80260 A delayed appeal cannot be condoned where the applicant had consciously chosen not to file within the prescribed limitation period and later changed its view. The Tribunal held that sufficient cause requires a satisfactory explanation for failure to act in time, and a deliberate initial decision not to prosecute the appeal does not meet that standard. As the delay resulted from an informed choice rather than an unavoidable impediment, the discretion to condone delay was ? No, sorry. The prayer for condonation was rejected and the appeal was held time-barred. Case-Laws Customs Fri, 06 Oct 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80260