https://www.taxtmi.com/caselaws?id=789884 A delay of 471 days in refiling a company appeal was not condoned because the explanation was prolonged, occurred in multiple spells, and was unsupported by material evidence. Medical complications of one appellant were found insufficient, as the appeal involved several appellants and the surviving appellants could have supported the application. In the absence of proof of the alleged condition's nature or duration, the explanation was held neither substantiated nor plausible, and condonation was rejected, resulting in dismissal of the appeal. en-us Wed, 17 Dec 2025 00:00:00 +0530 Thu, 16 Apr 2026 08:34:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789884 A delay of 471 days in refiling a company appeal was not condoned because the explanation was prolonged, occurred in multiple spells, and was unsupported by material evidence. Medical complications of one appellant were found insufficient, as the appeal involved several appellants and the surviving appellants could have supported the application. In the absence of proof of the alleged condition's nature or duration, the explanation was held neither substantiated nor plausible, and condonation was rejected, resulting in dismissal of the appeal. Case-Laws Companies Law Wed, 17 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789884