https://www.taxtmi.com/caselaws?id=379868 The Tribunal granted condonation of a three-month delay in filing an appeal due to the ill health of the firm's accountant responsible for taxation matters. The decision was based on the principle of substantial justice and the elastic nature of "sufficient cause," allowing for a liberal approach in such circumstances. The Tribunal emphasized the unintentional nature of the delay and the supporting evidence provided, ultimately leading to the approval of the Miscellaneous Application filed by the Appellant. en-us Tue, 23 Apr 2019 00:00:00 +0530 Thu, 09 May 2019 06:27:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=379868 The Tribunal granted condonation of a three-month delay in filing an appeal due to the ill health of the firm's accountant responsible for taxation matters. The decision was based on the principle of substantial justice and the elastic nature of "sufficient cause," allowing for a liberal approach in such circumstances. The Tribunal emphasized the unintentional nature of the delay and the supporting evidence provided, ultimately leading to the approval of the Miscellaneous Application filed by the Appellant. Case-Laws Service Tax Tue, 23 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=379868