https://www.taxtmi.com/caselaws?id=166348 An inordinate delay in filing an appeal can be condoned only on proof of sufficient cause, and the burden lies on the appellant to establish the factual basis for the delay. The assessee failed to prove that a review application had been filed on 13.12.2000, remained inactive for years, and did not challenge the rejection communicated in 2007. The alleged admission in the State's earlier writ reply was not unequivocal, so the Tax Board's refusal to condone the eleven-year delay was supported by the record. The revisional court was not justified in interfering because the finding was factual and not shown to be perverse or legally erroneous. en-us Wed, 26 Sep 2012 00:00:00 +0530 Wed, 30 Sep 2015 16:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166348 An inordinate delay in filing an appeal can be condoned only on proof of sufficient cause, and the burden lies on the appellant to establish the factual basis for the delay. The assessee failed to prove that a review application had been filed on 13.12.2000, remained inactive for years, and did not challenge the rejection communicated in 2007. The alleged admission in the State's earlier writ reply was not unequivocal, so the Tax Board's refusal to condone the eleven-year delay was supported by the record. The revisional court was not justified in interfering because the finding was factual and not shown to be perverse or legally erroneous. Case-Laws VAT and Sales Tax Wed, 26 Sep 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166348