https://www.taxtmi.com/caselaws?id=390253 Applications for substitution of a deceased appellant's legal representatives require a liberal but reasoned assessment of sufficient cause, considering the length of delay, bona fides, absence of deliberate inaction or negligence, and prejudice to the other side. Although the explanation for the substantial delay was general and did not fully cover the period in question, the Tribunal found that refusal would prevent the appeals from being heard on merits and that any prejudice to the respondent could be addressed through costs. The delay was therefore condoned and the substitution application was allowed on payment of costs. en-us Tue, 24 Dec 2019 00:00:00 +0530 Fri, 27 Dec 2019 07:01:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=390253 Applications for substitution of a deceased appellant's legal representatives require a liberal but reasoned assessment of sufficient cause, considering the length of delay, bona fides, absence of deliberate inaction or negligence, and prejudice to the other side. Although the explanation for the substantial delay was general and did not fully cover the period in question, the Tribunal found that refusal would prevent the appeals from being heard on merits and that any prejudice to the respondent could be addressed through costs. The delay was therefore condoned and the substitution application was allowed on payment of costs. Case-Laws FEMA Tue, 24 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=390253