https://www.taxtmi.com/caselaws?id=471895 Condonation of a delayed appeal requires specific, supported explanations for each period of default. Reliance on a possible remedy under the Vivad Se Vishwas Scheme, delayed procurement of proof of service, and a pending review application was insufficient because relevant dates and steps taken were not specified. Proof of service was not shown to be necessary before filing. The delay was therefore not condonable. en-us Tue, 27 Jan 2026 00:00:00 +0530 Tue, 22 Sep 2026 13:47:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=471895 Condonation of a delayed appeal requires specific, supported explanations for each period of default. Reliance on a possible remedy under the Vivad Se Vishwas Scheme, delayed procurement of proof of service, and a pending review application was insufficient because relevant dates and steps taken were not specified. Proof of service was not shown to be necessary before filing. The delay was therefore not condonable. Case-Laws Income Tax Tue, 27 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=471895