https://www.taxtmi.com/caselaws?id=149808 Delay in presenting and re-presenting an appeal must be supported by a satisfactory factual explanation showing that the delay was beyond the appellant's control; otherwise, condonation is not warranted. Here, the admitted tax was not paid on time, the appeal papers were returned for rectification, and there was a further long delay in re-submission. The explanation for the delay was found neither acceptable nor believable, so bona fides did not arise for consideration. The Tribunal's discretion in refusing to condone the delay was therefore upheld, and the revision was dismissed. en-us Wed, 25 Feb 1970 00:00:00 +0530 Fri, 03 May 2013 18:07:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=149808 Delay in presenting and re-presenting an appeal must be supported by a satisfactory factual explanation showing that the delay was beyond the appellant's control; otherwise, condonation is not warranted. Here, the admitted tax was not paid on time, the appeal papers were returned for rectification, and there was a further long delay in re-submission. The explanation for the delay was found neither acceptable nor believable, so bona fides did not arise for consideration. The Tribunal's discretion in refusing to condone the delay was therefore upheld, and the revision was dismissed. Case-Laws VAT and Sales Tax Wed, 25 Feb 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=149808