https://www.taxtmi.com/caselaws?id=154492 Delay in filing a second appeal was held liable to condonation where the assessee supported the application with an affidavit and medical certificate showing that the person conducting the case was ill and confined to bed. In the absence of any counter-affidavit or rebuttal evidence, the facts were not displaced. The court found that rejection of the medical certificate merely because some writing appeared in a different ink was insufficient to disbelieve the supporting material. The expression "sufficient cause" was to receive a liberal construction to advance substantial justice and avoid shutting out a hearing on merits on conjecture, so the appeal could not be treated as time-barred. en-us Tue, 04 Feb 1986 00:00:00 +0530 Thu, 22 Aug 2013 16:43:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154492 Delay in filing a second appeal was held liable to condonation where the assessee supported the application with an affidavit and medical certificate showing that the person conducting the case was ill and confined to bed. In the absence of any counter-affidavit or rebuttal evidence, the facts were not displaced. The court found that rejection of the medical certificate merely because some writing appeared in a different ink was insufficient to disbelieve the supporting material. The expression "sufficient cause" was to receive a liberal construction to advance substantial justice and avoid shutting out a hearing on merits on conjecture, so the appeal could not be treated as time-barred. Case-Laws VAT and Sales Tax Tue, 04 Feb 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154492