https://www.taxtmi.com/caselaws?id=167542 Condonation of delay depends on a bona fide, consistent and credible explanation showing sufficient cause, and courts may in appropriate cases accept a genuine mistake of counsel to advance substantial justice. A later explanation that contradicts the original record, is not satisfactorily supported by counsel, or fails to show legal disability will not meet that standard. On the facts discussed, the explanation shifted from illness and inability to understand proceedings to an asserted mistaken belief about limitation, but the material showed only illness and not legal disability such as insanity. The delay was therefore not excused and the request for condonation was rejected. en-us Sat, 01 Dec 1984 00:00:00 +0530 Tue, 23 Dec 2014 15:30:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167542 Condonation of delay depends on a bona fide, consistent and credible explanation showing sufficient cause, and courts may in appropriate cases accept a genuine mistake of counsel to advance substantial justice. A later explanation that contradicts the original record, is not satisfactorily supported by counsel, or fails to show legal disability will not meet that standard. On the facts discussed, the explanation shifted from illness and inability to understand proceedings to an asserted mistaken belief about limitation, but the material showed only illness and not legal disability such as insanity. The delay was therefore not excused and the request for condonation was rejected. Case-Laws Customs Sat, 01 Dec 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167542