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    <title>2015 (9) TMI 338 - DELHI HIGH COURT</title>
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    <description>Delay in filing an appeal beyond the statutory limitation period was not condoned because the explanation for an 832-day delay showed inaction and negligence rather than sufficient cause. The limitation framework governing appeals from the Appellate Tribunal was treated as controlling, and condonation was held not to be routine where the opposite party had acquired a vested right by expiry of limitation. The appeal was therefore not maintainable beyond limitation.</description>
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      <link>https://www.taxtmi.com/caselaws?id=263670</link>
      <description>Delay in filing an appeal beyond the statutory limitation period was not condoned because the explanation for an 832-day delay showed inaction and negligence rather than sufficient cause. The limitation framework governing appeals from the Appellate Tribunal was treated as controlling, and condonation was held not to be routine where the opposite party had acquired a vested right by expiry of limitation. The appeal was therefore not maintainable beyond limitation.</description>
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