https://www.taxtmi.com/caselaws?id=468768 An inordinate delay of 867 days in filing appeals before the Tribunal required a showing of sufficient cause for condonation under the limitation framework. The explanation that the orders remained with the driver and were not communicated in time was found vague, unsupported by independent evidence, and unaccompanied by any contemporaneous steps showing diligence or bona fide conduct. Applying the settled principle that condonation depends on a credible and convincing explanation, and that negligence or want of bona fides defeats relief, the Tribunal held that sufficient cause was not established and the appeals were dismissed as time-barred. en-us Wed, 03 Jul 2024 00:00:00 +0530 Wed, 20 May 2026 19:00:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=468768 An inordinate delay of 867 days in filing appeals before the Tribunal required a showing of sufficient cause for condonation under the limitation framework. The explanation that the orders remained with the driver and were not communicated in time was found vague, unsupported by independent evidence, and unaccompanied by any contemporaneous steps showing diligence or bona fide conduct. Applying the settled principle that condonation depends on a credible and convincing explanation, and that negligence or want of bona fides defeats relief, the Tribunal held that sufficient cause was not established and the appeals were dismissed as time-barred. Case-Laws Income Tax Wed, 03 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=468768