https://www.taxtmi.com/caselaws?id=191652 In tax appeal filing, condonation of delay depends on proof of sufficient cause, and the explanation must cover the entire period of default. Where the statute treats a memorandum filed by post as presented only on receipt in the Tribunal's office, delay in postal transit by itself does not excuse late filing. The note also states that, absent any explanation for the delay before dispatch, mere reliance on postal delivery delay is insufficient to establish sufficient cause for condonation. en-us Mon, 11 Apr 1960 00:00:00 +0530 Tue, 11 Apr 2017 11:38:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=191652 In tax appeal filing, condonation of delay depends on proof of sufficient cause, and the explanation must cover the entire period of default. Where the statute treats a memorandum filed by post as presented only on receipt in the Tribunal's office, delay in postal transit by itself does not excuse late filing. The note also states that, absent any explanation for the delay before dispatch, mere reliance on postal delivery delay is insufficient to establish sufficient cause for condonation. Case-Laws Income Tax Mon, 11 Apr 1960 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=191652