https://www.taxtmi.com/caselaws?id=253798 The High Court condoned the 550-day delay in filing the Appeal by the Assessee, a senior citizen, emphasizing the liberal construction of "sufficient cause" under the Limitation Act, 1963. The Court acknowledged the Assessee's good faith reliance on legal advice and lack of negligence, quashing the Tribunal's refusal to condone the delay. The case was restored to the Tribunal for consideration on merits, stressing the importance of providing a fair opportunity for litigants, particularly when guided by legal advice, without ruling on costs. en-us Wed, 19 Nov 2014 00:00:00 +0530 Thu, 04 Dec 2014 06:29:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=253798 The High Court condoned the 550-day delay in filing the Appeal by the Assessee, a senior citizen, emphasizing the liberal construction of "sufficient cause" under the Limitation Act, 1963. The Court acknowledged the Assessee's good faith reliance on legal advice and lack of negligence, quashing the Tribunal's refusal to condone the delay. The case was restored to the Tribunal for consideration on merits, stressing the importance of providing a fair opportunity for litigants, particularly when guided by legal advice, without ruling on costs. Case-Laws Income Tax Wed, 19 Nov 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=253798