https://www.taxtmi.com/caselaws?id=122543 A delay of 178 days in filing the appeal was not condoned because the explanation was vague and unsupported by evidence. The alleged preoccupation elsewhere was not shown to be a bona fide reason, and no medical evidence supported the claimed illness. The record also did not establish that the ill person was the only person who could have filed the appeal. In the absence of a credible, specific, and duly supported explanation, sufficient cause was not made out, and the application failed. en-us Wed, 21 Mar 2007 00:00:00 +0530 Tue, 14 Aug 2012 15:06:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=122543 A delay of 178 days in filing the appeal was not condoned because the explanation was vague and unsupported by evidence. The alleged preoccupation elsewhere was not shown to be a bona fide reason, and no medical evidence supported the claimed illness. The record also did not establish that the ill person was the only person who could have filed the appeal. In the absence of a credible, specific, and duly supported explanation, sufficient cause was not made out, and the application failed. Case-Laws Customs Wed, 21 Mar 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=122543