https://www.taxtmi.com/caselaws?id=788112 Condonation of delay in filing an appeal was tested against bona fides and sufficient cause, applying a justice-oriented assessment that prioritises whether delay arose from circumstances beyond the appellant's control or from negligence/lack of vigilance. The explanations and affidavit on record failed to demonstrate absence of negligence or any external constraint, meaning the requisite sufficient cause was not made out. Consequently condonation was refused and the appeal was dismissed for inordinate delay, to avoid unfair prejudice to the Revenue. en-us Mon, 16 Feb 2026 00:00:00 +0530 Tue, 17 Mar 2026 08:23:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788112 Condonation of delay in filing an appeal was tested against bona fides and sufficient cause, applying a justice-oriented assessment that prioritises whether delay arose from circumstances beyond the appellant's control or from negligence/lack of vigilance. The explanations and affidavit on record failed to demonstrate absence of negligence or any external constraint, meaning the requisite sufficient cause was not made out. Consequently condonation was refused and the appeal was dismissed for inordinate delay, to avoid unfair prejudice to the Revenue. Case-Laws Income Tax Mon, 16 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788112