https://www.taxtmi.com/caselaws?id=800122 Condonation of delay requires a timely application supported by a satisfactory explanation establishing sufficient cause. An appeal filed after prolonged delay, without a condonation application, may be treated as time-barred and defective, particularly where repeated opportunities to cure defects remain unused. A plea of lack of notice or ex parte disposal does not establish sufficient cause where directors filed adjournment applications and contemporaneous records show knowledge of the proceedings. On these facts, refusal to condone delay and dismissal of the appeal as time-barred and defective were justified. en-us Tue, 29 Sep 2026 00:00:00 +0530 Thu, 01 Oct 2026 07:40:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800122 Condonation of delay requires a timely application supported by a satisfactory explanation establishing sufficient cause. An appeal filed after prolonged delay, without a condonation application, may be treated as time-barred and defective, particularly where repeated opportunities to cure defects remain unused. A plea of lack of notice or ex parte disposal does not establish sufficient cause where directors filed adjournment applications and contemporaneous records show knowledge of the proceedings. On these facts, refusal to condone delay and dismissal of the appeal as time-barred and defective were justified. Case-Laws Income Tax Tue, 29 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800122