https://www.taxtmi.com/caselaws?id=800814 Sufficient cause for condoning a prolonged delay in re-presenting tax appeals requires a reasonable, plausible and bona fide explanation covering the entire period of delay. General reliance on administrative workload, simultaneous appeals, voluminous records and procedural requirements does not explain sustained inaction. Government departments remain subject to limitation rules and cannot obtain condonation merely because of bureaucratic processes. Consistent treatment is required where delayed appeals arising from the same appellate order have previously not been entertained. Condonation of the Revenue's delay was declined in favour of the assessee. en-us Wed, 07 Oct 2026 00:00:00 +0530 Mon, 12 Oct 2026 04:18:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800814 Sufficient cause for condoning a prolonged delay in re-presenting tax appeals requires a reasonable, plausible and bona fide explanation covering the entire period of delay. General reliance on administrative workload, simultaneous appeals, voluminous records and procedural requirements does not explain sustained inaction. Government departments remain subject to limitation rules and cannot obtain condonation merely because of bureaucratic processes. Consistent treatment is required where delayed appeals arising from the same appellate order have previously not been entertained. Condonation of the Revenue's delay was declined in favour of the assessee. Case-Laws Income Tax Wed, 07 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800814