https://www.taxtmi.com/caselaws?id=14770 Reasonable cause for delay in filing an appeal was established where the memorandum had been sent by registered post, no acknowledgement was received, and the assessee made enquiries with the Tribunal and postal authorities before filing again. The Tribunal's letter only stated that no appeal had been received during April 1980 and did not rule out later receipt, so the assessee's conduct in waiting for a response was held reasonable. The finding that there was no reasonable cause for the later period of delay was unsupported by the facts and perverse, so dismissal of the appeal as time-barred was not justified and the delay should have been condoned. en-us Wed, 29 Sep 1999 00:00:00 +0530 Sat, 18 Jul 2009 15:29:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=14770 Reasonable cause for delay in filing an appeal was established where the memorandum had been sent by registered post, no acknowledgement was received, and the assessee made enquiries with the Tribunal and postal authorities before filing again. The Tribunal's letter only stated that no appeal had been received during April 1980 and did not rule out later receipt, so the assessee's conduct in waiting for a response was held reasonable. The finding that there was no reasonable cause for the later period of delay was unsupported by the facts and perverse, so dismissal of the appeal as time-barred was not justified and the delay should have been condoned. Case-Laws Income Tax Wed, 29 Sep 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=14770