https://www.taxtmi.com/caselaws?id=284257 Condonation of delay under Section 5 of the Limitation Act requires a specific, cogent and bona fide explanation showing sufficient cause; condonation is not automatic and a liberal approach applies only where there is no gross negligence, deliberate inaction or lack of bona fides. A vague and casual explanation, without particulars such as when the certified copy was received and relying only on internal opinions and approvals, was found inadequate. For a corporate litigant with an in-house legal department, the explanation was treated as negligent rather than sufficient cause. The delay application was rejected and the appeal was held barred by limitation. en-us Thu, 03 May 2018 00:00:00 +0530 Fri, 08 Nov 2019 12:05:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=284257 Condonation of delay under Section 5 of the Limitation Act requires a specific, cogent and bona fide explanation showing sufficient cause; condonation is not automatic and a liberal approach applies only where there is no gross negligence, deliberate inaction or lack of bona fides. A vague and casual explanation, without particulars such as when the certified copy was received and relying only on internal opinions and approvals, was found inadequate. For a corporate litigant with an in-house legal department, the explanation was treated as negligent rather than sufficient cause. The delay application was rejected and the appeal was held barred by limitation. Case-Laws Indian Laws Thu, 03 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=284257