https://www.taxtmi.com/article/detailed?id=11239 Delay in filing appeals due to reliance on professional advice may be condoned if it is shown that the delay is not due to the assessee's negligence and the appeal discloses a prima facie case on merits; however, the assessee bears the onus to prove a sufficient and plausible cause and that the delay is genuine rather than an afterthought, and additional grounds raised for the first time may be rejected if the explanation for delay is inadequate. en-us Fri, 24 Mar 2023 09:53:55 +0530 Fri, 24 Mar 2023 09:53:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=11239 Delay in filing appeals due to reliance on professional advice may be condoned if it is shown that the delay is not due to the assessee's negligence and the appeal discloses a prima facie case on merits; however, the assessee bears the onus to prove a sufficient and plausible cause and that the delay is genuine rather than an afterthought, and additional grounds raised for the first time may be rejected if the explanation for delay is inadequate. Articles Income Tax Fri, 24 Mar 2023 09:53:55 +0530 https://www.taxtmi.com/article/detailed?id=11239