https://www.taxtmi.com/caselaws?id=9374 The High Court of Madras allowed the tax case appeal in favor of the assessee, holding that the Appellate Tribunal erred in dismissing the appeal as time-barred. The court emphasized the need for a liberal construction of "sufficient cause" and directed the Tribunal to consider the appeal on its merits. The judgment highlights the importance of adopting a pragmatic approach and advancing substantial justice in matters of condoning delays in filing appeals. en-us Thu, 27 Oct 2005 00:00:00 +0530 Mon, 22 Jun 2009 15:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=9374 The High Court of Madras allowed the tax case appeal in favor of the assessee, holding that the Appellate Tribunal erred in dismissing the appeal as time-barred. The court emphasized the need for a liberal construction of "sufficient cause" and directed the Tribunal to consider the appeal on its merits. The judgment highlights the importance of adopting a pragmatic approach and advancing substantial justice in matters of condoning delays in filing appeals. Case-Laws Income Tax Thu, 27 Oct 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=9374