https://www.taxtmi.com/caselaws?id=93979 Delay of about 283 days in filing the appeal was condoned on the basis of sufficient cause, as the Tribunal accepted medical evidence showing the managing partner's prolonged unfitness and the resulting disruption of the firm's operations. Although the respondent objected that there was no documentary proof of the partner's status, that objection did not outweigh the medical certificate and surrounding circumstances. The Tribunal noted that an assessee ordinarily does not benefit from late filing and, on that footing, allowed the delay application and directed that the stay petition be listed for hearing. en-us Thu, 10 Aug 2000 00:00:00 +0530 Fri, 18 Nov 2011 12:01:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93979 Delay of about 283 days in filing the appeal was condoned on the basis of sufficient cause, as the Tribunal accepted medical evidence showing the managing partner's prolonged unfitness and the resulting disruption of the firm's operations. Although the respondent objected that there was no documentary proof of the partner's status, that objection did not outweigh the medical certificate and surrounding circumstances. The Tribunal noted that an assessee ordinarily does not benefit from late filing and, on that footing, allowed the delay application and directed that the stay petition be listed for hearing. Case-Laws Central Excise Thu, 10 Aug 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93979