https://www.taxtmi.com/caselaws?id=183068 A one-day delay in filing the appeals was sought to be excused on the ground of wrong legal advice on the limitation period. The court held that the real question was whether that short delay had been satisfactorily explained, and the Tribunal was required to apply the correct considerations in exercising discretion. Because the Tribunal failed to address the proper issue and rejected the application without judicially evaluating the explanation, its refusal to condone delay was not a valid exercise of discretion. The issue was answered in favour of the assessee. en-us Wed, 21 Oct 1959 00:00:00 +0530 Fri, 27 May 2016 12:43:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=183068 A one-day delay in filing the appeals was sought to be excused on the ground of wrong legal advice on the limitation period. The court held that the real question was whether that short delay had been satisfactorily explained, and the Tribunal was required to apply the correct considerations in exercising discretion. Because the Tribunal failed to address the proper issue and rejected the application without judicially evaluating the explanation, its refusal to condone delay was not a valid exercise of discretion. The issue was answered in favour of the assessee. Case-Laws Income Tax Wed, 21 Oct 1959 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=183068