https://www.taxtmi.com/caselaws?id=797996 Condonation of delay in an appeal requires demonstrated sufficient cause, bona fides and due diligence. Pursuing remedies against a consequential assessment, while accepting revisionary adjustments and not challenging them within limitation, does not establish sufficient cause for a substantial delay. Maintainability also requires a genuine grievance against the order appealed from. Where appeal grounds challenge only the consequential assessment and expressly raise no objection to the revision order, an appeal against the revision order is not maintainable. The revisionary order consequently remains unassailed and cannot be used to contest the consequential assessment. en-us Wed, 15 Jul 2026 00:00:00 +0530 Tue, 01 Sep 2026 08:26:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797996 Condonation of delay in an appeal requires demonstrated sufficient cause, bona fides and due diligence. Pursuing remedies against a consequential assessment, while accepting revisionary adjustments and not challenging them within limitation, does not establish sufficient cause for a substantial delay. Maintainability also requires a genuine grievance against the order appealed from. Where appeal grounds challenge only the consequential assessment and expressly raise no objection to the revision order, an appeal against the revision order is not maintainable. The revisionary order consequently remains unassailed and cannot be used to contest the consequential assessment. Case-Laws Income Tax Wed, 15 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797996