https://www.taxtmi.com/caselaws?id=66810 A delay in filing an appeal before the first appellate authority may be condoned where the assessee, acting in good faith, had already pursued the reassessment dispute before the wrong forum on bona fide legal advice. The mistaken appeal before the Tribunal, followed by prompt action before the correct appellate authority after dismissal for want of maintainability, was treated as sufficient cause because there was no material showing mala fides, recklessness, or an attempt to gain advantage by delay. The principle stated is that due diligence and bona fide pursuit of remedy in the wrong forum can justify condonation of delay. en-us Fri, 30 Dec 2005 00:00:00 +0530 Mon, 07 Mar 2011 15:17:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=66810 A delay in filing an appeal before the first appellate authority may be condoned where the assessee, acting in good faith, had already pursued the reassessment dispute before the wrong forum on bona fide legal advice. The mistaken appeal before the Tribunal, followed by prompt action before the correct appellate authority after dismissal for want of maintainability, was treated as sufficient cause because there was no material showing mala fides, recklessness, or an attempt to gain advantage by delay. The principle stated is that due diligence and bona fide pursuit of remedy in the wrong forum can justify condonation of delay. Case-Laws Income Tax Fri, 30 Dec 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=66810