https://www.taxtmi.com/caselaws?id=457651 Condonation of a 318-day delay in filing appeals was refused because the appellants failed to show sufficient cause for the entire period of default. The asserted family difficulties lacked a satisfactory factual basis, and the claim that financial inability prevented payment of court fee was not found credible. Although sufficient cause is to be construed liberally, the approach does not excuse a prolonged and unexplained delay or make limitation ineffective. The conduct was treated as reflecting indolence and lack of due diligence rather than a bona fide inability to appeal in time, and the appeals were dismissed. en-us Thu, 10 Nov 2005 00:00:00 +0530 Wed, 25 Sep 2024 11:48:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=457651 Condonation of a 318-day delay in filing appeals was refused because the appellants failed to show sufficient cause for the entire period of default. The asserted family difficulties lacked a satisfactory factual basis, and the claim that financial inability prevented payment of court fee was not found credible. Although sufficient cause is to be construed liberally, the approach does not excuse a prolonged and unexplained delay or make limitation ineffective. The conduct was treated as reflecting indolence and lack of due diligence rather than a bona fide inability to appeal in time, and the appeals were dismissed. Case-Laws FEMA Thu, 10 Nov 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=457651