https://www.taxtmi.com/caselaws?id=313009 Limitation governs statutory appeals, and an applicant seeking condonation must establish sufficient cause for the entire delay. Inordinate delay of 337 days was not excused because bureaucratic movement of files, red tape, negligence, inaction, and lack of diligence do not by themselves amount to sufficient cause, including for governmental authorities. A liberal approach to condonation applies only where a plausible and satisfactory explanation exists, which was absent here. The challenge to the arbitral award also disclosed no independent ground for interference, and reliance on a subsequently overruled view of the outer limit for condonation did not assist the applicants because the delay remained otherwise unexplained. en-us Mon, 04 Apr 2022 00:00:00 +0530 Mon, 18 Mar 2024 19:39:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=313009 Limitation governs statutory appeals, and an applicant seeking condonation must establish sufficient cause for the entire delay. Inordinate delay of 337 days was not excused because bureaucratic movement of files, red tape, negligence, inaction, and lack of diligence do not by themselves amount to sufficient cause, including for governmental authorities. A liberal approach to condonation applies only where a plausible and satisfactory explanation exists, which was absent here. The challenge to the arbitral award also disclosed no independent ground for interference, and reliance on a subsequently overruled view of the outer limit for condonation did not assist the applicants because the delay remained otherwise unexplained. Case-Laws Indian Laws Mon, 04 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=313009