https://www.taxtmi.com/caselaws?id=296497 The Tribunal allowed the appeals for statistical purposes, remitting the issues to the CIT(A) for fresh adjudication due to the delay in filing appeals against penalties imposed under Sections 271F and 271(1)(b) of the Income-tax Act. The Tribunal, considering the health issues faced by the assessee's father as a sufficient cause for the delay, emphasized a liberal interpretation of "sufficient cause" to advance substantial justice. A cost of Rs. 2,500 per appeal was imposed on the assessee for the delay. en-us Mon, 02 Jul 2018 00:00:00 +0530 Sat, 24 Jul 2021 09:12:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=296497 The Tribunal allowed the appeals for statistical purposes, remitting the issues to the CIT(A) for fresh adjudication due to the delay in filing appeals against penalties imposed under Sections 271F and 271(1)(b) of the Income-tax Act. The Tribunal, considering the health issues faced by the assessee's father as a sufficient cause for the delay, emphasized a liberal interpretation of "sufficient cause" to advance substantial justice. A cost of Rs. 2,500 per appeal was imposed on the assessee for the delay. Case-Laws Income Tax Mon, 02 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=296497