https://www.taxtmi.com/caselaws?id=799512 Condonation of delay requires cogent material explaining the entire period of default. Ignorance of tax law, electronic communications, or the availability of an appellate remedy does not constitute sufficient cause without a satisfactory explanation for failing to challenge the revisionary order. Active participation with legal assistance in consequential proceedings also did not justify the delayed challenge to the foundational order. As the connected proceedings had already been restored for fresh adjudication, entertaining the belated challenge would unsettle operative directions. The delay was not condoned and the challenge was barred by limitation. en-us Fri, 04 Sep 2026 00:00:00 +0530 Wed, 23 Sep 2026 08:48:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799512 Condonation of delay requires cogent material explaining the entire period of default. Ignorance of tax law, electronic communications, or the availability of an appellate remedy does not constitute sufficient cause without a satisfactory explanation for failing to challenge the revisionary order. Active participation with legal assistance in consequential proceedings also did not justify the delayed challenge to the foundational order. As the connected proceedings had already been restored for fresh adjudication, entertaining the belated challenge would unsettle operative directions. The delay was not condoned and the challenge was barred by limitation. Case-Laws Income Tax Fri, 04 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799512