https://www.taxtmi.com/caselaws?id=462012 In consolidation proceedings, delay in filing a restoration application should be assessed on a liberal and pragmatic construction of "sufficient cause", with substantial justice preferred over technical objections and the explanation for delay treated as more important than its length. Although the record showed negligence by the applicants and no day-to-day explanation of delay, the matter had not been decided on merits and had repeatedly been dismissed in default. In those circumstances, the refusal to condone delay was held unsustainable, the delay was directed to be condoned, and the matter was to be heard on merits on payment of costs. en-us Fri, 04 Jan 2013 00:00:00 +0530 Thu, 15 May 2025 17:50:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=462012 In consolidation proceedings, delay in filing a restoration application should be assessed on a liberal and pragmatic construction of "sufficient cause", with substantial justice preferred over technical objections and the explanation for delay treated as more important than its length. Although the record showed negligence by the applicants and no day-to-day explanation of delay, the matter had not been decided on merits and had repeatedly been dismissed in default. In those circumstances, the refusal to condone delay was held unsustainable, the delay was directed to be condoned, and the matter was to be heard on merits on payment of costs. Case-Laws Indian Laws Fri, 04 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=462012