https://www.taxtmi.com/caselaws?id=215548 In condonation of delay matters, "sufficient cause" was construed liberally where the assessee supported the explanation with an affidavit, medical material and family-related difficulties, and the delay was not shown to be deliberate, mala fide or negligent. The delay in filing the appeals was therefore condoned. After condonation, the ex parte assessments were restored for fresh adjudication because the assessee had not earlier furnished the required information, the explanation for the default was accepted, and no contrary material was shown. The Assessing Officer was directed to give the assessee an effective opportunity to file evidence and obtain a fresh decision in accordance with law. en-us Tue, 05 Jun 2012 00:00:00 +0530 Sat, 09 Apr 2016 11:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=215548 In condonation of delay matters, "sufficient cause" was construed liberally where the assessee supported the explanation with an affidavit, medical material and family-related difficulties, and the delay was not shown to be deliberate, mala fide or negligent. The delay in filing the appeals was therefore condoned. After condonation, the ex parte assessments were restored for fresh adjudication because the assessee had not earlier furnished the required information, the explanation for the default was accepted, and no contrary material was shown. The Assessing Officer was directed to give the assessee an effective opportunity to file evidence and obtain a fresh decision in accordance with law. Case-Laws Income Tax Tue, 05 Jun 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=215548