https://www.taxtmi.com/caselaws?id=415854 Delay in filing an appeal may be condoned where the explanation is bona fide and discloses no deliberate inaction, negligence, or mala fides. The governing approach to "sufficient cause" is a reasonable, pragmatic, practical, and liberal interpretation, with preference for adjudication on merits rather than dismissal on technical limitation grounds. On the facts, the delay was explained by the appellant's of the Sabka Vishwas scheme and subsequent financial constraints, and the refusal to condone was set aside. The matter was remanded to the Commissioner (Appeals) for decision on merits after condonation of the 28-day delay. en-us Thu, 25 Nov 2021 00:00:00 +0530 Thu, 16 Dec 2021 09:03:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=415854 Delay in filing an appeal may be condoned where the explanation is bona fide and discloses no deliberate inaction, negligence, or mala fides. The governing approach to "sufficient cause" is a reasonable, pragmatic, practical, and liberal interpretation, with preference for adjudication on merits rather than dismissal on technical limitation grounds. On the facts, the delay was explained by the appellant's of the Sabka Vishwas scheme and subsequent financial constraints, and the refusal to condone was set aside. The matter was remanded to the Commissioner (Appeals) for decision on merits after condonation of the 28-day delay. Case-Laws Service Tax Thu, 25 Nov 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=415854