https://www.taxtmi.com/caselaws?id=296480 The Tribunal allowed the appeals for statistical purposes and dismissed the stay petitions as redundant. The delay in filing the appeals was condoned, and the cases were remitted to the CIT(A) for fresh adjudication with the imposition of costs on the assessee. The Tribunal emphasized a justice-oriented approach in interpreting "sufficient cause" and highlighted the need to balance substantial justice with technical considerations. en-us Fri, 11 May 2018 00:00:00 +0530 Fri, 23 Jul 2021 08:56:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=296480 The Tribunal allowed the appeals for statistical purposes and dismissed the stay petitions as redundant. The delay in filing the appeals was condoned, and the cases were remitted to the CIT(A) for fresh adjudication with the imposition of costs on the assessee. The Tribunal emphasized a justice-oriented approach in interpreting "sufficient cause" and highlighted the need to balance substantial justice with technical considerations. Case-Laws Income Tax Fri, 11 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=296480