https://www.taxtmi.com/caselaws?id=78168 The appeal was allowed, and the Tribunal's order dismissing the appeal as time-barred due to a delay of 279 days was set aside. The court held that the delay in filing the appeal was not intentional or negligent but based on the appellant's bona fide belief in following counsel's advice to pursue a rectification application. Relying on judicial decisions emphasizing a liberal interpretation of "sufficient cause" under the Limitation Act, the court concluded that the appellant had shown just and sufficient cause for the delay. The matter was remanded to the Tribunal for a hearing and a decision on the appeal's merits. en-us Fri, 10 Jul 2009 00:00:00 +0530 Fri, 13 Mar 2026 18:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=78168 The appeal was allowed, and the Tribunal's order dismissing the appeal as time-barred due to a delay of 279 days was set aside. The court held that the delay in filing the appeal was not intentional or negligent but based on the appellant's bona fide belief in following counsel's advice to pursue a rectification application. Relying on judicial decisions emphasizing a liberal interpretation of "sufficient cause" under the Limitation Act, the court concluded that the appellant had shown just and sufficient cause for the delay. The matter was remanded to the Tribunal for a hearing and a decision on the appeal's merits. Case-Laws Income Tax Fri, 10 Jul 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=78168