https://www.taxtmi.com/caselaws?id=375441 The Tribunal allowed the appeal, setting aside the CIT(A)'s dismissal due to delay. The delay was attributed to a genuine mistake by the chief accountant, not mala fide intent. Emphasizing a liberal interpretation of "sufficient cause," the Tribunal prioritized substantial justice over technicalities. Consequently, the delay was condoned, and all other issues were remitted to the CIT(A) for adjudication on merit. The decision was made on February 1, 2019, in Ahmedabad. en-us Fri, 01 Feb 2019 00:00:00 +0530 Tue, 19 Feb 2019 07:36:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=375441 The Tribunal allowed the appeal, setting aside the CIT(A)'s dismissal due to delay. The delay was attributed to a genuine mistake by the chief accountant, not mala fide intent. Emphasizing a liberal interpretation of "sufficient cause," the Tribunal prioritized substantial justice over technicalities. Consequently, the delay was condoned, and all other issues were remitted to the CIT(A) for adjudication on merit. The decision was made on February 1, 2019, in Ahmedabad. Case-Laws Income Tax Fri, 01 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=375441