https://www.taxtmi.com/caselaws?id=98226 A delay of about three months and seven days in filing the appeal was condoned because the appellant explained that the advocate who had originally handled the matter became ill and later died, after which the brief was obtained and the appeal filed. The Tribunal accepted that the delay was not intentional and that sufficient cause existed for the belated filing. On that basis, the miscellaneous application was allowed. en-us Tue, 09 May 2000 00:00:00 +0530 Thu, 19 Jan 2012 17:02:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98226 A delay of about three months and seven days in filing the appeal was condoned because the appellant explained that the advocate who had originally handled the matter became ill and later died, after which the brief was obtained and the appeal filed. The Tribunal accepted that the delay was not intentional and that sufficient cause existed for the belated filing. On that basis, the miscellaneous application was allowed. Case-Laws Customs Tue, 09 May 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98226