https://www.taxtmi.com/caselaws?id=124136 An appeal filed with a delay of 4 months and 14 days was not entertained because the explanation based on medical treatment and hospitalisation did not adequately show that the appellant was unable to take steps after discharge. The supporting records reflected only a short period of admission and discharge, while the later delay remained unexplained. On that basis, the delay was treated as insufficiently explained and the appeal was dismissed as time-barred. en-us Thu, 24 Jul 2008 00:00:00 +0530 Tue, 25 Sep 2012 18:34:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124136 An appeal filed with a delay of 4 months and 14 days was not entertained because the explanation based on medical treatment and hospitalisation did not adequately show that the appellant was unable to take steps after discharge. The supporting records reflected only a short period of admission and discharge, while the later delay remained unexplained. On that basis, the delay was treated as insufficiently explained and the appeal was dismissed as time-barred. Case-Laws Customs Thu, 24 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124136