https://www.taxtmi.com/caselaws?id=159823 A belated tax appeal can be condoned only on a credible, specific and satisfactory explanation showing sufficient cause. A bare plea of mistake of law, unsupported by particulars and inconsistent with the assessee's conduct, will not justify inordinate delay, especially where similar litigation was already known to exist. Once delay is not properly explained, the appellate order granting relief on merits cannot stand, and revisional interference may be justified if the delay was wrongly condoned by a cryptic order. The text records a mixed result across assessment years, with some belated appeals rejected and related revisional orders unsustainable in others. en-us Tue, 15 Dec 1998 00:00:00 +0530 Mon, 02 Dec 2013 15:55:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159823 A belated tax appeal can be condoned only on a credible, specific and satisfactory explanation showing sufficient cause. A bare plea of mistake of law, unsupported by particulars and inconsistent with the assessee's conduct, will not justify inordinate delay, especially where similar litigation was already known to exist. Once delay is not properly explained, the appellate order granting relief on merits cannot stand, and revisional interference may be justified if the delay was wrongly condoned by a cryptic order. The text records a mixed result across assessment years, with some belated appeals rejected and related revisional orders unsustainable in others. Case-Laws VAT and Sales Tax Tue, 15 Dec 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159823