https://www.taxtmi.com/caselaws?id=97856 In condonation of delay matters, a party must show sufficient cause for the entire period of default. The Tribunal found that the director's alleged illness did not justify a 65-day delay because the company's business continued under another family member, and other tax obligations were still met. Since filing an appeal required only coordination with counsel, supply of information and signing when ready, the Tribunal treated delegation as available despite the director's incapacity and rejected condonation of delay. en-us Wed, 16 May 2001 00:00:00 +0530 Wed, 18 Jan 2012 13:17:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97856 In condonation of delay matters, a party must show sufficient cause for the entire period of default. The Tribunal found that the director's alleged illness did not justify a 65-day delay because the company's business continued under another family member, and other tax obligations were still met. Since filing an appeal required only coordination with counsel, supply of information and signing when ready, the Tribunal treated delegation as available despite the director's incapacity and rejected condonation of delay. Case-Laws Customs Wed, 16 May 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97856