https://www.taxtmi.com/caselaws?id=795218 Condonation of delay depends on the acceptability and bona fides of the explanation, rather than the duration of delay alone. Limitation rules should prevent dilatory conduct without defeating access to adjudication. Where an appellate order was received by an accounts manager, was not brought to the company's attention until recovery proceedings, and the explanation was supported by a director's affidavit, sufficient cause existed. Discretion should be exercised liberally to advance substantial justice and provide a hearing on the merits. The delay in filing the Tribunal appeal was therefore required to be condoned. en-us Tue, 14 Jul 2026 00:00:00 +0530 Sat, 18 Jul 2026 09:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795218 Condonation of delay depends on the acceptability and bona fides of the explanation, rather than the duration of delay alone. Limitation rules should prevent dilatory conduct without defeating access to adjudication. Where an appellate order was received by an accounts manager, was not brought to the company's attention until recovery proceedings, and the explanation was supported by a director's affidavit, sufficient cause existed. Discretion should be exercised liberally to advance substantial justice and provide a hearing on the merits. The delay in filing the Tribunal appeal was therefore required to be condoned. Case-Laws Income Tax Tue, 14 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795218