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    <title>2026 (9) TMI 735 - KARNATAKA HIGH COURT</title>
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    <description>Condonation of a 483-day delay in filing a revision petition requires a satisfactory explanation for the entire period beyond the 180-day statutory limitation. Medical circumstances that do not adequately explain prolonged inaction are insufficient, particularly where the petitioner initiated the underlying Tribunal appeal and was required to pursue the statutory remedy diligently. The delay would have brought the challenge more than two years after the Tribunal order; condonation was therefore refused and the application rejected.</description>
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      <link>https://www.taxtmi.com/caselaws?id=798709</link>
      <description>Condonation of a 483-day delay in filing a revision petition requires a satisfactory explanation for the entire period beyond the 180-day statutory limitation. Medical circumstances that do not adequately explain prolonged inaction are insufficient, particularly where the petitioner initiated the underlying Tribunal appeal and was required to pursue the statutory remedy diligently. The delay would have brought the challenge more than two years after the Tribunal order; condonation was therefore refused and the application rejected.</description>
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