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    <title>2001 (10) TMI 532 - CEGAT, KOLKATA</title>
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    <description>Delay condonation requires a satisfactory, evidenced explanation of the entire period of delay. The tribunal found that the appellants failed to prove sufficient cause for about 38 days&#039; delay in filing the appeal because they produced no medical evidence, gave no specific date of the alleged accident, and offered only an unsubstantiated plea of illness and family hardship. In the absence of documentary support and a credible account showing why the appeal could not be filed within the statutory period, the condonation request was rejected and the appeal dismissed for want of condonation.</description>
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    <pubDate>Wed, 10 Oct 2001 00:00:00 +0530</pubDate>
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      <title>2001 (10) TMI 532 - CEGAT, KOLKATA</title>
      <link>https://www.taxtmi.com/caselaws?id=100787</link>
      <description>Delay condonation requires a satisfactory, evidenced explanation of the entire period of delay. The tribunal found that the appellants failed to prove sufficient cause for about 38 days&#039; delay in filing the appeal because they produced no medical evidence, gave no specific date of the alleged accident, and offered only an unsubstantiated plea of illness and family hardship. In the absence of documentary support and a credible account showing why the appeal could not be filed within the statutory period, the condonation request was rejected and the appeal dismissed for want of condonation.</description>
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      <pubDate>Wed, 10 Oct 2001 00:00:00 +0530</pubDate>
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