https://www.taxtmi.com/caselaws?id=155560 A short delay in filing a second appeal was not enough by itself to justify condonation where the assessee failed to file a supporting condonation application with the appeal and later produced affidavit and medical evidence without explaining why the appeal was not dispatched in time. The Court held that sufficient cause depended on the facts and circumstances, and that the Tribunal could assess the material on probabilities. On those facts, negligence and want of bona fides were attributable to the assessee, so the Tribunal was justified in refusing to condone the delay. en-us Mon, 04 Apr 1988 00:00:00 +0530 Thu, 05 Sep 2013 14:45:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155560 A short delay in filing a second appeal was not enough by itself to justify condonation where the assessee failed to file a supporting condonation application with the appeal and later produced affidavit and medical evidence without explaining why the appeal was not dispatched in time. The Court held that sufficient cause depended on the facts and circumstances, and that the Tribunal could assess the material on probabilities. On those facts, negligence and want of bona fides were attributable to the assessee, so the Tribunal was justified in refusing to condone the delay. Case-Laws VAT and Sales Tax Mon, 04 Apr 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155560