https://www.taxtmi.com/caselaws?id=296151 Delay in filing the appeal before the first appellate authority and the Tribunal was examined on the settled test of "sufficient cause", with a liberal and pragmatic approach where the delay was not deliberate, mala fide, or part of a dilatory strategy. As the record did not show any benefit gained by the assessee or culpable negligence defeating condonation, the delay was condoned. The lapse was nevertheless met with costs, and the dispute was restored to the first appellate authority for adjudication on merits after granting an opportunity of hearing. en-us Wed, 02 Mar 2016 00:00:00 +0530 Wed, 07 Jul 2021 09:10:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=296151 Delay in filing the appeal before the first appellate authority and the Tribunal was examined on the settled test of "sufficient cause", with a liberal and pragmatic approach where the delay was not deliberate, mala fide, or part of a dilatory strategy. As the record did not show any benefit gained by the assessee or culpable negligence defeating condonation, the delay was condoned. The lapse was nevertheless met with costs, and the dispute was restored to the first appellate authority for adjudication on merits after granting an opportunity of hearing. Case-Laws Income Tax Wed, 02 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=296151