https://www.taxtmi.com/caselaws?id=171196 Section 5 of the Limitation Act requires sufficient cause for delay, assessed on the facts of each case with a liberal but not uncritical approach. The text states that limitation is intended to promote finality, yet should not defeat substantive rights where the delay is explained and no avoidable default is shown. Applying that test, the explanation for a 155-day delay in filing the appeal was treated as plausible and unintentional, arising from the appellant's internal decision-making process. The delay was therefore condoned, and the appeal was directed to proceed on merits before the Tribunal. en-us Tue, 09 Sep 2014 00:00:00 +0530 Sat, 17 Oct 2015 11:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=171196 Section 5 of the Limitation Act requires sufficient cause for delay, assessed on the facts of each case with a liberal but not uncritical approach. The text states that limitation is intended to promote finality, yet should not defeat substantive rights where the delay is explained and no avoidable default is shown. Applying that test, the explanation for a 155-day delay in filing the appeal was treated as plausible and unintentional, arising from the appellant's internal decision-making process. The delay was therefore condoned, and the appeal was directed to proceed on merits before the Tribunal. Case-Laws VAT and Sales Tax Tue, 09 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=171196