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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 appellate authority was justified in dismissing the appeal on the ground of inordinate delay and whether the petitioner showed sufficient cause for condonation of delay.
Analysis: The appeal was filed beyond the period allowed, even after taking into account the period extended during the COVID-19 situation. The explanation for the delay was held to be unsatisfactory, as the claimed medical materials were found to be inconsistent with one another. The prescription and medical certificate referred to different ailments and were issued by different medical practitioners, which did not establish a coherent or credible basis for the delayed filing.
Conclusion: The dismissal of the appeal for delay was upheld, and no case for condonation of delay was made out.
Ratio Decidendi: A party seeking condonation of delay must offer a cogent and consistent explanation establishing sufficient cause; contradictory and unconvincing medical documents do not justify condonation of substantial delay.