https://www.taxtmi.com/caselaws?id=444179 The dominant issue was whether "sufficient cause" was shown to condone an inordinate delay of 1072 days in filing appeals. The HC held that condonation is a discretionary relief to be exercised judiciously and that "sufficient cause" cannot be construed liberally where negligence, inaction, or lack of bona fides is evident. The appellant's prolonged failure to prosecute the delay petitions after initial notice and adjournments, followed by an unexplained revival after years, demonstrated a callous and lackadaisical approach, contrary to the principle that courts aid vigilant litigants. Consequently, the delay was not condoned and the appeals were not entertained. en-us Thu, 21 Sep 2023 00:00:00 +0530 Wed, 31 Dec 2025 14:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=444179 The dominant issue was whether "sufficient cause" was shown to condone an inordinate delay of 1072 days in filing appeals. The HC held that condonation is a discretionary relief to be exercised judiciously and that "sufficient cause" cannot be construed liberally where negligence, inaction, or lack of bona fides is evident. The appellant's prolonged failure to prosecute the delay petitions after initial notice and adjournments, followed by an unexplained revival after years, demonstrated a callous and lackadaisical approach, contrary to the principle that courts aid vigilant litigants. Consequently, the delay was not condoned and the appeals were not entertained. Case-Laws Income Tax Thu, 21 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=444179