https://www.taxtmi.com/caselaws?id=191035 Delay in filing the appeal was condoned on the basis of sufficient cause, as the Director's paralysis explained the default and there was no indication of negligence or dilatory intent. The liberal approach to condonation was applied, with substantial justice preferred over technical objections where the explanation was bona fide. The matter was then restored to the first appellate authority for disposal on merits, and the assessee was to be given an opportunity of hearing. en-us Thu, 18 Feb 2016 00:00:00 +0530 Sat, 18 Mar 2017 11:23:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=191035 Delay in filing the appeal was condoned on the basis of sufficient cause, as the Director's paralysis explained the default and there was no indication of negligence or dilatory intent. The liberal approach to condonation was applied, with substantial justice preferred over technical objections where the explanation was bona fide. The matter was then restored to the first appellate authority for disposal on merits, and the assessee was to be given an opportunity of hearing. Case-Laws Income Tax Thu, 18 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=191035