https://www.taxtmi.com/caselaws?id=35056 The High Court set aside the Income Tax Appellate Tribunal's order dismissing appeals due to a 708-day delay in filing. Emphasizing the need for a justice-oriented approach and substantial justice, the Court remitted the matter for fresh consideration on merits. It highlighted the elastic nature of "sufficient cause" under Section 5 of the Limitation Act and the importance of adopting a pragmatic approach in condoning delays, especially in cases involving governmental organizations. The Court found the delay in this case to be administrative rather than deliberate, justifying the condonation of delay. en-us Tue, 08 Jul 2008 00:00:00 +0530 Wed, 07 Jul 2010 19:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=35056 The High Court set aside the Income Tax Appellate Tribunal's order dismissing appeals due to a 708-day delay in filing. Emphasizing the need for a justice-oriented approach and substantial justice, the Court remitted the matter for fresh consideration on merits. It highlighted the elastic nature of "sufficient cause" under Section 5 of the Limitation Act and the importance of adopting a pragmatic approach in condoning delays, especially in cases involving governmental organizations. The Court found the delay in this case to be administrative rather than deliberate, justifying the condonation of delay. Case-Laws Income Tax Tue, 08 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=35056