https://www.taxtmi.com/caselaws?id=249810 Delay under section 5 of the Limitation Act, 1963 may be condoned on sufficient cause, assessed flexibly on the facts of each case with due regard to diligence, control over the delay, and the length of delay. Where the explanation is plausible and shows that the litigant acted on wrong legal advice, condonation may be justified. On the stated facts, the 70-day delay in filing the appeal before the Tribunal was found satisfactorily explained, so refusal to condone was unsustainable and the delay was liable to be condoned. en-us Fri, 10 Jan 2014 00:00:00 +0530 Thu, 24 Jul 2014 18:49:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=249810 Delay under section 5 of the Limitation Act, 1963 may be condoned on sufficient cause, assessed flexibly on the facts of each case with due regard to diligence, control over the delay, and the length of delay. Where the explanation is plausible and shows that the litigant acted on wrong legal advice, condonation may be justified. On the stated facts, the 70-day delay in filing the appeal before the Tribunal was found satisfactorily explained, so refusal to condone was unsustainable and the delay was liable to be condoned. Case-Laws VAT and Sales Tax Fri, 10 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=249810