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Generate professional replies to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
Step 1 – Issue Identification & Review
The AI analyses your query, notice, order, or uploaded documents and identifies the key issues involved.
• Review the issues identified by the AI
• Add, edit, remove, or refine issues as required
Step 2 – Draft Generation
Once you approve the issues, the AI performs issue-wise legal research and prepares a structured draft response.
• Relevant statutory provisions
• Judicial precedents and Supreme Court, High Court and other citations
• Issue-wise legal analysis
• Practical arguments and supporting content
• Professionally structured draft ready for further review. 
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Issues: Whether the delay of 104 days in filing the appeal is excusable as "sufficient cause" and whether the court should exercise its discretion under Section 5 of the Limitation Act to condone the delay.
Analysis: The judgment examines the scope of "sufficient cause" and the judicial discretion under Section 5 of the Limitation Act, emphasizing a liberal, pragmatic and common-sense approach rather than a pedantic day-by-day scrutiny. The facts show a compromise between the parties, supported by oral evidence and a written compromise (Exh. 30), which caused the petitioners to remain inactive and delayed in filing the appeal. The impugned order rejected condonation based largely on the period of delay and applied an unduly rigid standard. The decision applies settled principles that refusal to condone may defeat substantial justice, that length of delay is not decisive, and that the acceptability of the explanation is the governing criterion.
Conclusion: The delay of 104 days is condoned; the application for condonation of delay is allowed and the impugned order is quashed and set aside in favour of the petitioners.