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2014 (1) TMI 370 - CESTAT NEW DELHICondonation of delay – Delay of 175 days – Held that:- The plea stands taken by the appellant in a very casual manner without making any serious efforts to explain such huge delay of 175 days - Even if the appellant is not in a position to explain each day delay but he is expected to, at-least, advance sufficient reasons and bonafide conduct for condonation of delay - ‘sufficient cause’is required to be applied in a reasonable, pragmatic, practical and liberal manner depending upon the facts and circumstances of the case available in each case – there was no justifiable reasons to condone the delay - The condonation of delay is rejected – Decided against Assessee.
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