https://www.taxtmi.com/caselaws?id=389029 Delay in filing an appeal may be condoned where the order was not directly served on the assessee and the explanation shows sufficient cause, including circumstances such as service on a tax consultant rather than an authorised representative and illness affecting the handling of the matter. The appeal was filed within one year of the assessee receiving the order, and the appellate authority was expected to examine condonation on those facts. In these peculiar circumstances, the delay was treated as adequately explained, while the assessee could still be put to terms for lack of diligence, and the appeal was to be heard on merits if the imposed conditions were satisfied. en-us Mon, 25 Nov 2019 00:00:00 +0530 Fri, 29 Nov 2019 10:03:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=389029 Delay in filing an appeal may be condoned where the order was not directly served on the assessee and the explanation shows sufficient cause, including circumstances such as service on a tax consultant rather than an authorised representative and illness affecting the handling of the matter. The appeal was filed within one year of the assessee receiving the order, and the appellate authority was expected to examine condonation on those facts. In these peculiar circumstances, the delay was treated as adequately explained, while the assessee could still be put to terms for lack of diligence, and the appeal was to be heard on merits if the imposed conditions were satisfied. Case-Laws VAT and Sales Tax Mon, 25 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=389029