https://www.taxtmi.com/caselaws?id=308060 Condonation of delay for appeals against penalty assessments is justified where the assessee demonstrates sufficient cause and absence of gross negligence, deliberate inaction or lack of bona fides; the enquiry is factual and dependent on case-specific causes, and delays should be condoned in the interest of substantial justice so as to prevent retention of tax not authorised by law, resulting in the appeals being treated as partly allowed for statistical purposes. The reasoning treats condonation as a tool to avoid legalising an unlawful tax demand and to secure substantive justice. en-us Tue, 05 Apr 2022 00:00:00 +0530 Tue, 13 Jan 2026 13:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=308060 Condonation of delay for appeals against penalty assessments is justified where the assessee demonstrates sufficient cause and absence of gross negligence, deliberate inaction or lack of bona fides; the enquiry is factual and dependent on case-specific causes, and delays should be condoned in the interest of substantial justice so as to prevent retention of tax not authorised by law, resulting in the appeals being treated as partly allowed for statistical purposes. The reasoning treats condonation as a tool to avoid legalising an unlawful tax demand and to secure substantive justice. Case-Laws Income Tax Tue, 05 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=308060