https://www.taxtmi.com/caselaws?id=97813 Delay in filing the appeal was not condoned because the appellant's explanation was found insufficient, with no adequate material showing due diligence or efforts to file within limitation. The appeal had been prepared after the limitation period, and repeated absence before the adjudicating authority was treated as further evidence of lack of diligence in prosecuting the matter. The application for condonation was rejected, and the appeal and stay petition consequently did not survive and stood dismissed. The governing principle stated is that delay in filing an appeal will be condoned only where sufficient cause is established through a credible explanation and due diligence. en-us Tue, 24 Apr 2001 00:00:00 +0530 Wed, 18 Jan 2012 11:50:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97813 Delay in filing the appeal was not condoned because the appellant's explanation was found insufficient, with no adequate material showing due diligence or efforts to file within limitation. The appeal had been prepared after the limitation period, and repeated absence before the adjudicating authority was treated as further evidence of lack of diligence in prosecuting the matter. The application for condonation was rejected, and the appeal and stay petition consequently did not survive and stood dismissed. The governing principle stated is that delay in filing an appeal will be condoned only where sufficient cause is established through a credible explanation and due diligence. Case-Laws Customs Tue, 24 Apr 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97813