https://www.taxtmi.com/caselaws?id=191652 Condonation of delay in tax appeals requires proved sufficient cause and depends on the facts of each matter. Where no explanation is provided for the interval between receiving the appellate order and dispatching the appeal, refusal to condone delay is justified. For postal filing, presentation is complete only upon receipt of the memorandum at the Tribunal's office; postal transit delay alone does not establish sufficient cause, particularly when pre-dispatch delay remains unexplained. Mandatory filing periods therefore bar appeals received late unless the appellant substantiates circumstances warranting 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 Condonation of delay in tax appeals requires proved sufficient cause and depends on the facts of each matter. Where no explanation is provided for the interval between receiving the appellate order and dispatching the appeal, refusal to condone delay is justified. For postal filing, presentation is complete only upon receipt of the memorandum at the Tribunal's office; postal transit delay alone does not establish sufficient cause, particularly when pre-dispatch delay remains unexplained. Mandatory filing periods therefore bar appeals received late unless the appellant substantiates circumstances warranting condonation. Case-Laws Income Tax Mon, 11 Apr 1960 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=191652