https://www.taxtmi.com/caselaws?id=327438 Delay in filing an income-tax appeal may be condoned where the appellant shows sufficient cause and bona fide inability to act within time. Applying a liberal construction of "sufficient cause" to advance substantial justice, the explanation that the assessment order and demand notice were served on an unauthorised person, that the managing director alone could sign the appeal papers, and that she was under detention was accepted on the supporting material. The 52-day delay was therefore treated as explained, and the matter was restored for decision on merits. en-us Wed, 30 Mar 2016 00:00:00 +0530 Wed, 11 May 2016 10:41:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=327438 Delay in filing an income-tax appeal may be condoned where the appellant shows sufficient cause and bona fide inability to act within time. Applying a liberal construction of "sufficient cause" to advance substantial justice, the explanation that the assessment order and demand notice were served on an unauthorised person, that the managing director alone could sign the appeal papers, and that she was under detention was accepted on the supporting material. The 52-day delay was therefore treated as explained, and the matter was restored for decision on merits. Case-Laws Income Tax Wed, 30 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=327438