https://www.taxtmi.com/caselaws?id=160508 A delay of one year five months and eighteen days in filing the first appeal was not condoned because the assessee's claim of bona fide belief about taxability, followed by later legal advice, did not constitute sufficient cause. The first appellate authority found no subsequent change in law to support the belated challenge, and the Tribunal agreed that the explanation was inadequate. On these facts, the refusal to condone delay was justified and called for no interference. en-us Tue, 28 Nov 2000 00:00:00 +0530 Thu, 19 Dec 2013 14:34:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160508 A delay of one year five months and eighteen days in filing the first appeal was not condoned because the assessee's claim of bona fide belief about taxability, followed by later legal advice, did not constitute sufficient cause. The first appellate authority found no subsequent change in law to support the belated challenge, and the Tribunal agreed that the explanation was inadequate. On these facts, the refusal to condone delay was justified and called for no interference. Case-Laws VAT and Sales Tax Tue, 28 Nov 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160508