https://www.taxtmi.com/caselaws?id=71250 The ITAT allowed all appeals, stressing a justice-oriented approach in interpreting "sufficient cause" for condonation of delay under the IT Act. Emphasizing the importance of advancing substantial justice, the ITAT considered the overall circumstances, condoned the delay due to negligence of the tax consultant without mala fide intent, and remanded the matter for a decision on the merits, subject to costs. en-us Fri, 11 Oct 2002 00:00:00 +0530 Fri, 22 Apr 2011 11:37:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=71250 The ITAT allowed all appeals, stressing a justice-oriented approach in interpreting "sufficient cause" for condonation of delay under the IT Act. Emphasizing the importance of advancing substantial justice, the ITAT considered the overall circumstances, condoned the delay due to negligence of the tax consultant without mala fide intent, and remanded the matter for a decision on the merits, subject to costs. Case-Laws Income Tax Fri, 11 Oct 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=71250