https://www.taxtmi.com/caselaws?id=269006 Condonation of an 823-day delay failed because the explanation did not cover the entire period and lacked bona fide diligence. The departmental plea of no knowledge of the impugned order was rejected since counsel had appeared before the Tribunal, and several long, unexplained gaps in the file movement showed a casual administrative approach. The delay application was dismissed, and the appeal fell with it. The governing principle stated is that condonation requires a fully and reasonably explained delay supported by bona fide conduct; a vague or unexplained lapse is insufficient even for a departmental appeal. en-us Wed, 30 Sep 2015 00:00:00 +0530 Mon, 07 Dec 2015 10:16:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=269006 Condonation of an 823-day delay failed because the explanation did not cover the entire period and lacked bona fide diligence. The departmental plea of no knowledge of the impugned order was rejected since counsel had appeared before the Tribunal, and several long, unexplained gaps in the file movement showed a casual administrative approach. The delay application was dismissed, and the appeal fell with it. The governing principle stated is that condonation requires a fully and reasonably explained delay supported by bona fide conduct; a vague or unexplained lapse is insufficient even for a departmental appeal. Case-Laws VAT and Sales Tax Wed, 30 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=269006