https://www.taxtmi.com/caselaws?id=156932 Condonation of delay in filing first appeals depends on proof of sufficient cause, and inconsistent explanations about the period of treatment and discharge from hospital may undermine that claim. The statutory authorities found that the explanation did not inspire confidence and that no proper or sufficient reason was established for the belated filing. As the question of sufficient cause was treated as essentially factual, no error of law was found in the Tribunal's concurrence with the refusal to condone delay, and the dismissal of the appeals was not interfered with. en-us Wed, 31 Oct 1990 00:00:00 +0530 Thu, 26 Sep 2013 14:35:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156932 Condonation of delay in filing first appeals depends on proof of sufficient cause, and inconsistent explanations about the period of treatment and discharge from hospital may undermine that claim. The statutory authorities found that the explanation did not inspire confidence and that no proper or sufficient reason was established for the belated filing. As the question of sufficient cause was treated as essentially factual, no error of law was found in the Tribunal's concurrence with the refusal to condone delay, and the dismissal of the appeals was not interfered with. Case-Laws VAT and Sales Tax Wed, 31 Oct 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156932