https://www.taxtmi.com/caselaws?id=7238 Delay in filing an appeal may be condoned where sufficient cause is shown for not presenting it within the prescribed time, and the enquiry is limited to the delay beyond limitation. The Board of Revenue applied the wrong test by requiring explanation for inaction throughout the entire limitation period and by relying on irrelevant considerations. The correct approach, analogous to section 5 of the Limitation Act, is to assess whether the delay itself is satisfactorily explained. On that basis, refusal to admit the appeal was unsustainable and the delay was liable to be excused. en-us Fri, 24 Nov 1967 00:00:00 +0530 Mon, 16 Feb 2009 10:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=7238 Delay in filing an appeal may be condoned where sufficient cause is shown for not presenting it within the prescribed time, and the enquiry is limited to the delay beyond limitation. The Board of Revenue applied the wrong test by requiring explanation for inaction throughout the entire limitation period and by relying on irrelevant considerations. The correct approach, analogous to section 5 of the Limitation Act, is to assess whether the delay itself is satisfactorily explained. On that basis, refusal to admit the appeal was unsustainable and the delay was liable to be excused. Case-Laws Income Tax Fri, 24 Nov 1967 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=7238