https://www.taxtmi.com/caselaws?id=100789 Delay of fifty-four days in filing the appeal was not condoned because the explanation that the appeal papers were lost in counsel's chamber was found unsatisfactory. The applicant failed to show diligence in pursuing the filing within limitation or in taking timely preparatory steps before expiry of the prescribed period. As the reasons disclosed did not establish a sufficient basis for condonation, the application was rejected. en-us Thu, 11 Oct 2001 00:00:00 +0530 Tue, 07 Feb 2012 11:00:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100789 Delay of fifty-four days in filing the appeal was not condoned because the explanation that the appeal papers were lost in counsel's chamber was found unsatisfactory. The applicant failed to show diligence in pursuing the filing within limitation or in taking timely preparatory steps before expiry of the prescribed period. As the reasons disclosed did not establish a sufficient basis for condonation, the application was rejected. Case-Laws Customs Thu, 11 Oct 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100789