https://www.taxtmi.com/caselaws?id=310486 Delay of 71 days in filing the appeal was condoned because the explanation showed sufficient cause for not preferring the appeal within time. The revision petition dismissed for default was restored, as the appellant had pursued the matter before a wrong forum and the revisional remedy under the Income-tax Act should be examined on merits. The Court allowed restoration subject to compliance with a monetary condition within the stipulated time, and directed consideration of the revision on merits if that condition was met. en-us Tue, 30 Aug 2022 00:00:00 +0530 Fri, 12 Jun 2026 12:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=310486 Delay of 71 days in filing the appeal was condoned because the explanation showed sufficient cause for not preferring the appeal within time. The revision petition dismissed for default was restored, as the appellant had pursued the matter before a wrong forum and the revisional remedy under the Income-tax Act should be examined on merits. The Court allowed restoration subject to compliance with a monetary condition within the stipulated time, and directed consideration of the revision on merits if that condition was met. Case-Laws Income Tax Tue, 30 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=310486