https://www.taxtmi.com/caselaws?id=471553 Condonation of delay requires a bona fide and sufficient explanation for the entire period of default. Employment in the Merchant Navy and presence on board a ship did not satisfactorily explain the 560-day delay in filing the first appeal against a penalty order, particularly where the assessee was not on ship when the order was made and the interval between payment of the appeal fee and filing remained unexplained. The first appeal was therefore treated as barred by limitation, and its rejection was sustained. en-us Thu, 09 Oct 2025 00:00:00 +0530 Tue, 08 Sep 2026 19:18:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=471553 Condonation of delay requires a bona fide and sufficient explanation for the entire period of default. Employment in the Merchant Navy and presence on board a ship did not satisfactorily explain the 560-day delay in filing the first appeal against a penalty order, particularly where the assessee was not on ship when the order was made and the interval between payment of the appeal fee and filing remained unexplained. The first appeal was therefore treated as barred by limitation, and its rejection was sustained. Case-Laws Income Tax Thu, 09 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=471553