https://www.taxtmi.com/caselaws?id=149897 Delay in filing a statutory appeal may be condoned where the appellant acted promptly after the relevant legal position became known, and that explanation constitutes sufficient cause. The Bombay HC treated the Tribunal's acceptance of the assessee's delay explanation as a factual finding, not a question of law, and upheld the remand for decision on merits. It noted that the approach was consistent with the Supreme Court's recognition that a legal mistake discovered only after a later decision may justify condonation. The petition was rejected. en-us Tue, 29 Jun 1971 00:00:00 +0530 Sat, 04 May 2013 18:41:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=149897 Delay in filing a statutory appeal may be condoned where the appellant acted promptly after the relevant legal position became known, and that explanation constitutes sufficient cause. The Bombay HC treated the Tribunal's acceptance of the assessee's delay explanation as a factual finding, not a question of law, and upheld the remand for decision on merits. It noted that the approach was consistent with the Supreme Court's recognition that a legal mistake discovered only after a later decision may justify condonation. The petition was rejected. Case-Laws VAT and Sales Tax Tue, 29 Jun 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=149897