https://www.taxtmi.com/caselaws?id=159831 Condonation of delay in filing tax appeals depends on whether the assessee shows sufficient cause, which is treated as an essentially factual inquiry. Here, the delay was substantial, but the assessee produced a medical certificate and explained that illness prevented timely filing. In the absence of contrary material or evidence of deliberate inaction, the Tribunal accepted the explanation and applied a liberal approach to avoid defeating substantial justice. The Tribunal's condonation of delay was therefore upheld, and no question of law arose for interference. en-us Fri, 17 Apr 1998 00:00:00 +0530 Mon, 02 Dec 2013 16:42:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159831 Condonation of delay in filing tax appeals depends on whether the assessee shows sufficient cause, which is treated as an essentially factual inquiry. Here, the delay was substantial, but the assessee produced a medical certificate and explained that illness prevented timely filing. In the absence of contrary material or evidence of deliberate inaction, the Tribunal accepted the explanation and applied a liberal approach to avoid defeating substantial justice. The Tribunal's condonation of delay was therefore upheld, and no question of law arose for interference. Case-Laws VAT and Sales Tax Fri, 17 Apr 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159831