https://www.taxtmi.com/caselaws?id=410859 The Court ruled in favor of the appellant, quashing the Tribunal's order due to a justifiable delay in filing the appeal. The Court emphasized the need for a liberal construction of "sufficient cause" to advance substantial justice. It also criticized the Tribunal for dismissing the appeal without addressing specific grounds raised by the appellant, highlighting the importance of proper adjudication. The matter was remitted back to the Tribunal for a fresh decision in accordance with the law. en-us Tue, 27 Jul 2021 00:00:00 +0530 Wed, 11 Aug 2021 09:21:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=410859 The Court ruled in favor of the appellant, quashing the Tribunal's order due to a justifiable delay in filing the appeal. The Court emphasized the need for a liberal construction of "sufficient cause" to advance substantial justice. It also criticized the Tribunal for dismissing the appeal without addressing specific grounds raised by the appellant, highlighting the importance of proper adjudication. The matter was remitted back to the Tribunal for a fresh decision in accordance with the law. Case-Laws Income Tax Tue, 27 Jul 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=410859