https://www.taxtmi.com/caselaws?id=105329 A delay of about one month in filing appeals was examined for sufficient cause. The explanation that the appeal papers were misplaced by counsel, coupled with the appellants' status as villagers unfamiliar with legal procedure, was accepted because the record did not contain material to discredit it. On that basis, the delay was condoned and the miscellaneous applications were allowed. en-us Thu, 04 Oct 2001 00:00:00 +0530 Mon, 05 Mar 2012 12:57:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105329 A delay of about one month in filing appeals was examined for sufficient cause. The explanation that the appeal papers were misplaced by counsel, coupled with the appellants' status as villagers unfamiliar with legal procedure, was accepted because the record did not contain material to discredit it. On that basis, the delay was condoned and the miscellaneous applications were allowed. Case-Laws Customs Thu, 04 Oct 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105329