https://www.taxtmi.com/caselaws?id=367252 A short delay of 28 days in filing an appeal was treated as condonable where the assessee showed a plausible explanation based on the proprietor's illness and change of authorised representative. The Tribunal applied the settled approach that "sufficient cause" is a question of fact and that, for a brief, non-deliberate delay, substantial justice should prevail over technical objections. Because the Commissioner (Appeals) had rejected the matter only on limitation without recording points for determination or deciding tax liability on merits, the Tribunal held that the merits could not be examined at that stage and remanded the matter for fresh adjudication under the appellate procedure. en-us Mon, 10 Sep 2018 00:00:00 +0530 Tue, 18 Sep 2018 08:01:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=367252 A short delay of 28 days in filing an appeal was treated as condonable where the assessee showed a plausible explanation based on the proprietor's illness and change of authorised representative. The Tribunal applied the settled approach that "sufficient cause" is a question of fact and that, for a brief, non-deliberate delay, substantial justice should prevail over technical objections. Because the Commissioner (Appeals) had rejected the matter only on limitation without recording points for determination or deciding tax liability on merits, the Tribunal held that the merits could not be examined at that stage and remanded the matter for fresh adjudication under the appellate procedure. Case-Laws Service Tax Mon, 10 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=367252