https://www.taxtmi.com/caselaws?id=385218 Section 253(5) permits delayed appeals to be admitted where sufficient cause is shown, and the expression was applied in a liberal, justice-oriented manner on the facts of business closure, access difficulties and delayed knowledge of the orders. The delay in filing the appeals was therefore condoned. Because the first appellate authority had not examined the disputes on merits, the matters were restored for fresh adjudication, preserving both parties' opportunity to contest the additions and penalty on merits. en-us Wed, 28 Aug 2019 00:00:00 +0530 Sat, 31 Aug 2019 09:02:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=385218 Section 253(5) permits delayed appeals to be admitted where sufficient cause is shown, and the expression was applied in a liberal, justice-oriented manner on the facts of business closure, access difficulties and delayed knowledge of the orders. The delay in filing the appeals was therefore condoned. Because the first appellate authority had not examined the disputes on merits, the matters were restored for fresh adjudication, preserving both parties' opportunity to contest the additions and penalty on merits. Case-Laws Income Tax Wed, 28 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=385218