https://www.taxtmi.com/caselaws?id=364221 A delay of 1434 days in filing an appeal before the Tribunal was found insufficiently explained. The appellant relied on the director's affidavit, which attributed the delay to an accountant's serious illness and difficulty in tracing old records, but the affidavit lacked corroborative medical evidence of treatment. The Tribunal also noted that the appellant had earlier sought and obtained condonation for shorter delays in related proceedings on the same subject-matter, showing awareness of the litigation and the need for diligence. On that basis, the explanation was held unacceptable, the condonation application was dismissed, and the appeal failed with it. en-us Wed, 30 May 2018 00:00:00 +0530 Wed, 25 Jul 2018 07:45:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=364221 A delay of 1434 days in filing an appeal before the Tribunal was found insufficiently explained. The appellant relied on the director's affidavit, which attributed the delay to an accountant's serious illness and difficulty in tracing old records, but the affidavit lacked corroborative medical evidence of treatment. The Tribunal also noted that the appellant had earlier sought and obtained condonation for shorter delays in related proceedings on the same subject-matter, showing awareness of the litigation and the need for diligence. On that basis, the explanation was held unacceptable, the condonation application was dismissed, and the appeal failed with it. Case-Laws Service Tax Wed, 30 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=364221