https://www.taxtmi.com/caselaws?id=388259 The delay of 571 days in filing the appeal was condoned by the Tribunal as the assessee demonstrated sufficient cause for the delay. The Tribunal emphasized a liberal approach to condoning delays to advance substantial justice, noting that the delay was not due to the assessee's fault but rather the counsel's failure to communicate the order. Despite the delay, the appeal was adjudicated on merits, leading the Tribunal to admit the appeal and list the matter before the Division Bench for further proceedings in line with the majority view. en-us Tue, 22 Oct 2019 00:00:00 +0530 Tue, 12 Nov 2019 10:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=388259 The delay of 571 days in filing the appeal was condoned by the Tribunal as the assessee demonstrated sufficient cause for the delay. The Tribunal emphasized a liberal approach to condoning delays to advance substantial justice, noting that the delay was not due to the assessee's fault but rather the counsel's failure to communicate the order. Despite the delay, the appeal was adjudicated on merits, leading the Tribunal to admit the appeal and list the matter before the Division Bench for further proceedings in line with the majority view. Case-Laws Income Tax Tue, 22 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=388259