https://www.taxtmi.com/caselaws?id=312036 A delay of 530 days in filing a revenue appeal was held not to be condonable because the explanation was vague, generic, and unsupported by particulars. Shortage of manpower, excess workload, and election duties were relied on without relevant dates or factual detail, and the explanation did not establish bona fides, truthfulness, completeness, or plausibility. The governing principle applied was that condonation of delay is not automatic and requires a reasonable, acceptable, and bona fide explanation. The question was answered in the negative, in favour of the assessee and against the revenue. en-us Wed, 20 Jul 2022 00:00:00 +0530 Mon, 29 Jan 2024 15:57:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=312036 A delay of 530 days in filing a revenue appeal was held not to be condonable because the explanation was vague, generic, and unsupported by particulars. Shortage of manpower, excess workload, and election duties were relied on without relevant dates or factual detail, and the explanation did not establish bona fides, truthfulness, completeness, or plausibility. The governing principle applied was that condonation of delay is not automatic and requires a reasonable, acceptable, and bona fide explanation. The question was answered in the negative, in favour of the assessee and against the revenue. Case-Laws VAT and Sales Tax Wed, 20 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=312036