https://www.taxtmi.com/caselaws?id=788119 Delay in filing appeals is examined by assessing whether the explanation establishes sufficient cause and bona fides; where delays are inordinate (1886 days before first appellate authority, 466 days before tribunal) and unsupported by documentary evidence, conduct indicates sleeping on rights and gross negligence, and prejudice to the opposing party is possible, condonation is improper. The justice oriented approach applies only when bona fide explanations and sufficient cause exist; absent these, refusal to condone delay and dismissal of the appeal is warranted, resulting in a decision for the Revenue. en-us Mon, 23 Feb 2026 00:00:00 +0530 Tue, 17 Mar 2026 08:23:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788119 Delay in filing appeals is examined by assessing whether the explanation establishes sufficient cause and bona fides; where delays are inordinate (1886 days before first appellate authority, 466 days before tribunal) and unsupported by documentary evidence, conduct indicates sleeping on rights and gross negligence, and prejudice to the opposing party is possible, condonation is improper. The justice oriented approach applies only when bona fide explanations and sufficient cause exist; absent these, refusal to condone delay and dismissal of the appeal is warranted, resulting in a decision for the Revenue. Case-Laws Income Tax Mon, 23 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788119