https://www.taxtmi.com/caselaws?id=791213 Inordinate delay in filing the first appeal will not be condoned unless the applicant shows bona fide, sufficient cause and due diligence. Where the explanation is vague or unsupported, and the delay reflects negligence or a casual approach rather than circumstances beyond control, the discretionary power to condone delay should not be exercised. On the facts stated, the assessee failed to establish sufficient cause for a delay of 3 years and 10 days, so the limitation-based dismissal of the appeal was sustained. en-us Tue, 05 May 2026 00:00:00 +0530 Thu, 07 May 2026 07:08:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791213 Inordinate delay in filing the first appeal will not be condoned unless the applicant shows bona fide, sufficient cause and due diligence. Where the explanation is vague or unsupported, and the delay reflects negligence or a casual approach rather than circumstances beyond control, the discretionary power to condone delay should not be exercised. On the facts stated, the assessee failed to establish sufficient cause for a delay of 3 years and 10 days, so the limitation-based dismissal of the appeal was sustained. Case-Laws Income Tax Tue, 05 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791213