No condonation of delay if no steps by appellant to effectively pursue the appeal

Manoj Kumar Goyal Vs DCIT (ITAT Delhi) Hon’ble Supreme Court in the case of Calcutta Municipal Corpn. Vs. P.K Saraf AIR 1999 SC 738 have held that even if the court should be liberal in condonation of delay, it should be inexcusable unless sufficient cause is shown. It is not the law that when an application seeking the condonation of delay is filed the court must invariably condone the delay irrespective of whether sufficient cause is shown or not. The case file further reveals that the matter was listed for hearing on various occasions in the past but on all those dates there was neither a...