https://www.taxtmi.com/caselaws?id=309317 A plea for condonation of a 182-day delay in filing an appeal was rejected because the explanation did not satisfactorily account for the internal processing sequence or the significant gaps at multiple stages. Departmental procedure, by itself, was held insufficient to excuse inaction, and administrative delay still required a specific and credible explanation. The Court treated negligence or indolence in pursuing the appeal as relevant even though the appellant was a Government undertaking, and refused condonation. en-us Thu, 09 Nov 1995 00:00:00 +0530 Thu, 24 Aug 2023 13:11:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=309317 A plea for condonation of a 182-day delay in filing an appeal was rejected because the explanation did not satisfactorily account for the internal processing sequence or the significant gaps at multiple stages. Departmental procedure, by itself, was held insufficient to excuse inaction, and administrative delay still required a specific and credible explanation. The Court treated negligence or indolence in pursuing the appeal as relevant even though the appellant was a Government undertaking, and refused condonation. Case-Laws Indian Laws Thu, 09 Nov 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=309317