https://www.taxtmi.com/caselaws?id=446054 Delay in filing an appeal may be condoned where the appellant shows sufficient cause through a bona fide and diligent explanation, rather than by reference to the length of delay alone. Time spent in obtaining certified copies is excludable, and bona fide pursuit of review proceedings can also support exclusion on principles akin to section 14 of the Limitation Act where due diligence and good faith are shown. On the stated facts, the appellant had not been informed of the Tribunal's orders, sought certified copies promptly on learning of them, and pursued review in good faith before filing the appeal, so the delay was condoned. en-us Tue, 07 Nov 2023 00:00:00 +0530 Fri, 24 Nov 2023 14:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446054 Delay in filing an appeal may be condoned where the appellant shows sufficient cause through a bona fide and diligent explanation, rather than by reference to the length of delay alone. Time spent in obtaining certified copies is excludable, and bona fide pursuit of review proceedings can also support exclusion on principles akin to section 14 of the Limitation Act where due diligence and good faith are shown. On the stated facts, the appellant had not been informed of the Tribunal's orders, sought certified copies promptly on learning of them, and pursued review in good faith before filing the appeal, so the delay was condoned. Case-Laws Income Tax Tue, 07 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446054