https://www.taxtmi.com/article/detailed?id=13418 Contesting an application for condonation of delay is a decisive procedural step because dismissal of the condonation petition terminates the appeal. Counsel for the respondent must closely scrutinise the chronological events and require documentary proof for each step relied upon to explain delay. Where appellants-especially government departments-invoke routine file movement despite available IT enabled communication and e filing, those explanations are vulnerable. Absence of contemporaneous records, duplicated or unexplained intervals, and lack of a substantial question of law supporting the appeal strengthen the case for denying condonation; respondents should seek production of appeal scrutiny reports and related documents and press for court directions if records are withheld. en-us Tue, 28 Jan 2025 10:04:47 +0530 Tue, 28 Jan 2025 10:04:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=13418 Contesting an application for condonation of delay is a decisive procedural step because dismissal of the condonation petition terminates the appeal. Counsel for the respondent must closely scrutinise the chronological events and require documentary proof for each step relied upon to explain delay. Where appellants-especially government departments-invoke routine file movement despite available IT enabled communication and e filing, those explanations are vulnerable. Absence of contemporaneous records, duplicated or unexplained intervals, and lack of a substantial question of law supporting the appeal strengthen the case for denying condonation; respondents should seek production of appeal scrutiny reports and related documents and press for court directions if records are withheld. Articles Other Topics Tue, 28 Jan 2025 10:04:47 +0530 https://www.taxtmi.com/article/detailed?id=13418