https://www.taxtmi.com/caselaws?id=780738 Delay in re-filing an appeal is condonable only on a satisfactory explanation showing diligence in curing defects within a reasonable time. Where the appeal was repeatedly returned for defects and the same defects persisted across several rounds of re-filing, unexplained inaction and absence of justifiable cause justified refusal of condonation. Applying that principle to a 147-day re-filing delay, the Tribunal found the explanation inadequate and rejected the condonation application. en-us Wed, 28 May 2025 00:00:00 +0530 Mon, 03 Nov 2025 11:22:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780738 Delay in re-filing an appeal is condonable only on a satisfactory explanation showing diligence in curing defects within a reasonable time. Where the appeal was repeatedly returned for defects and the same defects persisted across several rounds of re-filing, unexplained inaction and absence of justifiable cause justified refusal of condonation. Applying that principle to a 147-day re-filing delay, the Tribunal found the explanation inadequate and rejected the condonation application. Case-Laws Companies Law Wed, 28 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780738