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    <title>1998 (12) TMI 189 - CEGAT, MUMBAI</title>
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    <description>Delay of 101 days in filing the appeal was not condoned because the applicant failed to show sufficient cause or bona fides in prosecuting the statutory remedy. The explanation that he travelled to attend his sick father, followed by his father&#039;s death, did not account for the further unexplained delay of about one-and-a-half months after limitation had expired. The Tribunal held that personal grief did not justify the belated filing on these facts, particularly where the applicant alone managed the assessee&#039;s affairs. The condonation application was dismissed, and the appeal failed as a consequence.</description>
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    <pubDate>Tue, 29 Dec 1998 00:00:00 +0530</pubDate>
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      <title>1998 (12) TMI 189 - CEGAT, MUMBAI</title>
      <link>https://www.taxtmi.com/caselaws?id=89686</link>
      <description>Delay of 101 days in filing the appeal was not condoned because the applicant failed to show sufficient cause or bona fides in prosecuting the statutory remedy. The explanation that he travelled to attend his sick father, followed by his father&#039;s death, did not account for the further unexplained delay of about one-and-a-half months after limitation had expired. The Tribunal held that personal grief did not justify the belated filing on these facts, particularly where the applicant alone managed the assessee&#039;s affairs. The condonation application was dismissed, and the appeal failed as a consequence.</description>
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      <pubDate>Tue, 29 Dec 1998 00:00:00 +0530</pubDate>
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