https://www.taxtmi.com/caselaws?id=422840 The Tribunal allowed the appeals, setting aside the late fees levied under section 234E and condoning the delay in filing the appeals before the first appellate authority based on the principle of "sufficient cause" for delay condonation and the need to advance substantial justice. The Tribunal emphasized the interpretation of "sufficient cause" and the precedence of condoning delays to ensure substantial justice prevails. en-us Fri, 20 May 2022 00:00:00 +0530 Mon, 23 May 2022 10:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=422840 The Tribunal allowed the appeals, setting aside the late fees levied under section 234E and condoning the delay in filing the appeals before the first appellate authority based on the principle of "sufficient cause" for delay condonation and the need to advance substantial justice. The Tribunal emphasized the interpretation of "sufficient cause" and the precedence of condoning delays to ensure substantial justice prevails. Case-Laws Income Tax Fri, 20 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=422840