https://www.taxtmi.com/caselaws?id=9530 The High Court emphasized a liberal approach in condonation of delay under section 5 of the Limitation Act for an appeal challenging the rejection by the Tribunal. Stressing on the need to serve justice without technical hindrances, the Court interpreted "sufficient cause" broadly. It differentiated between inordinate and minor delays, highlighting the importance of reasonable diligence and absence of bad faith. Emphasizing the prevention of grave miscarriage of justice, the Court allowed the appeal, overturning the time-barred decisions and remanding the matter for a fresh hearing. en-us Fri, 08 Jul 2005 00:00:00 +0530 Mon, 04 Jul 2016 14:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=9530 The High Court emphasized a liberal approach in condonation of delay under section 5 of the Limitation Act for an appeal challenging the rejection by the Tribunal. Stressing on the need to serve justice without technical hindrances, the Court interpreted "sufficient cause" broadly. It differentiated between inordinate and minor delays, highlighting the importance of reasonable diligence and absence of bad faith. Emphasizing the prevention of grave miscarriage of justice, the Court allowed the appeal, overturning the time-barred decisions and remanding the matter for a fresh hearing. Case-Laws Income Tax Fri, 08 Jul 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=9530