https://www.taxtmi.com/caselaws?id=71765 A delay of 18 days in filing an appeal may be condoned when the explanation shows inadvertence rather than negligence, and prompt refiling after correction of an incorrect address supported sufficient cause. A dismissal in limine of an assessee's appeal for delay is unjustified where the delay before the appellate authority is credibly explained, including the authorised representative's engagement in writ and Supreme Court proceedings. The cited Supreme Court authority was distinguished on facts because the delay there was unexplained. The matter was restored for fresh disposal on merits after giving the assessee due opportunity. en-us Wed, 09 May 1984 00:00:00 +0530 Tue, 26 Apr 2011 18:40:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=71765 A delay of 18 days in filing an appeal may be condoned when the explanation shows inadvertence rather than negligence, and prompt refiling after correction of an incorrect address supported sufficient cause. A dismissal in limine of an assessee's appeal for delay is unjustified where the delay before the appellate authority is credibly explained, including the authorised representative's engagement in writ and Supreme Court proceedings. The cited Supreme Court authority was distinguished on facts because the delay there was unexplained. The matter was restored for fresh disposal on merits after giving the assessee due opportunity. Case-Laws Income Tax Wed, 09 May 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=71765