https://www.taxtmi.com/caselaws?id=294702 The Tribunal allowed the appeals for statistical purposes, condoning the delay in filing due to lack of negligence by the assessee. The Tribunal emphasized the importance of substantial justice, considering the remote location of the assessee affecting timely legal consultations and efforts made to address the delay. The decision highlighted the elastic nature of "sufficient cause" for condonation of delay, stressing the need for a liberal approach to prevent substantive rights from being defeated. The Tribunal set aside the previous order and directed a fresh adjudication of the appeals on merits, providing the assessee with sufficient hearing opportunities. en-us Wed, 03 Apr 2019 00:00:00 +0530 Thu, 29 Apr 2021 10:16:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=294702 The Tribunal allowed the appeals for statistical purposes, condoning the delay in filing due to lack of negligence by the assessee. The Tribunal emphasized the importance of substantial justice, considering the remote location of the assessee affecting timely legal consultations and efforts made to address the delay. The decision highlighted the elastic nature of "sufficient cause" for condonation of delay, stressing the need for a liberal approach to prevent substantive rights from being defeated. The Tribunal set aside the previous order and directed a fresh adjudication of the appeals on merits, providing the assessee with sufficient hearing opportunities. Case-Laws Income Tax Wed, 03 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=294702