https://www.taxtmi.com/caselaws?id=795218 Condonation of delay depends on the acceptability of the explanation rather than the period of delay. The notes state that limitation provisions should prevent dilatory conduct without defeating access to adjudication. Receipt of an appellate order by an accounts manager, followed by delayed escalation to the company until recovery proceedings, may constitute sufficient cause where supported by a director's affidavit and shown to be bona fide. The discussion supports liberal exercise of discretion to advance substantial justice and permit a merits hearing. 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 of the explanation rather than the period of delay. The notes state that limitation provisions should prevent dilatory conduct without defeating access to adjudication. Receipt of an appellate order by an accounts manager, followed by delayed escalation to the company until recovery proceedings, may constitute sufficient cause where supported by a director's affidavit and shown to be bona fide. The discussion supports liberal exercise of discretion to advance substantial justice and permit a merits hearing. Case-Laws Income Tax Tue, 14 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795218