https://www.taxtmi.com/caselaws?id=23010 A tribunal may refuse to admit a medical certificate produced for the first time as additional evidence where the assessee failed to file it at the relevant stage and offered no proper explanation for the delay in appeal. Here, the delay was attributed to an accident and fracture, but no certificate or adjournment request was filed when required, and the document was also not filed with the memorandum before the Tribunal. On these facts, the Tribunal's refusal to receive the certificate and its view that sufficient cause for delay was not established were upheld, and the assessee's reference application was dismissed. en-us Wed, 11 Jul 1990 00:00:00 +0530 Wed, 16 Dec 2009 10:39:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=23010 A tribunal may refuse to admit a medical certificate produced for the first time as additional evidence where the assessee failed to file it at the relevant stage and offered no proper explanation for the delay in appeal. Here, the delay was attributed to an accident and fracture, but no certificate or adjournment request was filed when required, and the document was also not filed with the memorandum before the Tribunal. On these facts, the Tribunal's refusal to receive the certificate and its view that sufficient cause for delay was not established were upheld, and the assessee's reference application was dismissed. Case-Laws Income Tax Wed, 11 Jul 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=23010