https://www.taxtmi.com/caselaws?id=167807 Delay in filing an appeal can be condoned under section 5 of the Limitation Act, 1963 only on a satisfactory explanation showing sufficient cause for the entire period of default. The explanation based on an FIR, the proprietor's arrest, and later personal or family difficulties was found inadequate because the order had been received long before the appeal was filed and no credible account was given for the intervening delay. Ordinary domestic events, including childbirth or a family member's surgery, were held insufficient to justify such an inordinate delay. The Tribunal's finding that the appeal was time-barred was upheld. en-us Thu, 14 Mar 2013 00:00:00 +0530 Thu, 01 Jan 2015 22:09:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167807 Delay in filing an appeal can be condoned under section 5 of the Limitation Act, 1963 only on a satisfactory explanation showing sufficient cause for the entire period of default. The explanation based on an FIR, the proprietor's arrest, and later personal or family difficulties was found inadequate because the order had been received long before the appeal was filed and no credible account was given for the intervening delay. Ordinary domestic events, including childbirth or a family member's surgery, were held insufficient to justify such an inordinate delay. The Tribunal's finding that the appeal was time-barred was upheld. Case-Laws VAT and Sales Tax Thu, 14 Mar 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167807